Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Failure to establish service of hearing notices before ex parte appellate adjudication amounted to a violation of natural justice. The Court accepted that the assessee had been deprived of an effective opportunity of hearing because the record did not clearly show service of the relevant intimations, and some documents were not traceable. On that procedural defect alone, without examining the tax dispute on merits, the impugned appellate order was set aside and the appeal was restored for fresh adjudication after granting due opportunity of hearing.
Failure to establish service of hearing notices before ex parte appellate adjudication amounted to a violation of natural justice. The Court accepted that the assessee had been deprived of an effective opportunity of hearing because the record did not clearly show service of the relevant intimations, and some documents were not traceable. On that procedural defect alone, without examining the tax dispute on merits, the impugned appellate order was set aside and the appeal was restored for fresh adjudication after granting due opportunity of hearing.
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