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...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Statutory refund interest is confined to the rate and scope provided by the statute; a claim for 12% interest was rejected because no additional interest beyond the statutory scheme can be awarded. Amounts paid during customs investigation, before assessment or a crystallised liability, remain deposits and do not become duty merely because they are credited under a duty head. Where an appeal is filed after the mandatory pre-deposit, any further amount retained cannot be appropriated as duty; the entire sum deposited during investigation or before appeal is to be treated as pre-deposit and refunded with statutory interest under section 129EE from the date of deposit, with only interest computation left open.
Statutory refund interest is confined to the rate and scope provided by the statute; a claim for 12% interest was rejected because no additional interest beyond the statutory scheme can be awarded. Amounts paid during customs investigation, before assessment or a crystallised liability, remain deposits and do not become duty merely because they are credited under a duty head. Where an appeal is filed after the mandatory pre-deposit, any further amount retained cannot be appropriated as duty; the entire sum deposited during investigation or before appeal is to be treated as pre-deposit and refunded with statutory interest under section 129EE from the date of deposit, with only interest computation left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
