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...
Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import and export cargo- AT
Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import and export cargo- AT
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