Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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Related-party customs valuation was re-opened because later investigation disclosed fresh agreements, merger-related changes and different valuation methodologies, so earlier SVB and Tribunal orders did not bar reconsideration. The declared transaction value was rejected as not reflecting an uninfluenced price; valuation was directed on the deductive method where list price existed and on the computed method where it did not, with a 38% trade discount, admissible general expenses, and no separate addition for freight or insurance. Exemption under Notification No. 89/1982-Cus. was denied for SAD under strict construction, the extended limitation period was upheld for suppression, confiscation on an unnotified ground was set aside, and interest and penalty survived only for the BCD component.
Related-party customs valuation was re-opened because later investigation disclosed fresh agreements, merger-related changes and different valuation methodologies, so earlier SVB and Tribunal orders did not bar reconsideration. The declared transaction value was rejected as not reflecting an uninfluenced price; valuation was directed on the deductive method where list price existed and on the computed method where it did not, with a 38% trade discount, admissible general expenses, and no separate addition for freight or insurance. Exemption under Notification No. 89/1982-Cus. was denied for SAD under strict construction, the extended limitation period was upheld for suppression, confiscation on an unnotified ground was set aside, and interest and penalty survived only for the BCD component.
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