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...
Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration has been paid by the importer for such goods - the transaction value is required to be accepted. - AT
Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration has been paid by the importer for such goods - the transaction value is required to be accepted. - AT
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