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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Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation - AT
Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs cannot classify goods under different entry other than 6802 29 00 in respect of goods under importation - AT
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