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...
Penalties under Sections 112(a) and 114AA were held unsustainable where the importer filed an emission certificate issued by an authorised agency, together with Bills of Entry and supporting technical documents, and Customs cleared the goods after verification. The Tribunal found no suppression, concealment, or knowing use of a false or incorrect document, and accepted that the importer acted bona fide in relying on the certificate. The later objection that the certificate was not in the form of a type approval certificate did not establish the ingredients for penalty, so the penalties were set aside.
Penalties under Sections 112(a) and 114AA were held unsustainable where the importer filed an emission certificate issued by an authorised agency, together with Bills of Entry and supporting technical documents, and Customs cleared the goods after verification. The Tribunal found no suppression, concealment, or knowing use of a false or incorrect document, and accepted that the importer acted bona fide in relying on the certificate. The later objection that the certificate was not in the form of a type approval certificate did not establish the ingredients for penalty, so the penalties were set aside.
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