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...
Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
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