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...
Clandestine removal - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued. Therefore, the removal of the goods will be treated as clandestine removal without payment of excise duty - AT
Clandestine removal - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued. Therefore, the removal of the goods will be treated as clandestine removal without payment of excise duty - AT
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