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...
A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme.
A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme.
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