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...
Demand of anti-dumping duty - An importer who has imported goods on which no anti dumping was leviable cannot be saddled with the same by issuing a corrigendum notification and that too in a full-fledged mid-term review done by authority - AT
Demand of anti-dumping duty - An importer who has imported goods on which no anti dumping was leviable cannot be saddled with the same by issuing a corrigendum notification and that too in a full-fledged mid-term review done by authority - AT
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