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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods - The redemption imposed for the purpose of re-export is hideously harsh - reduced to 20% - AT
Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods - The redemption imposed for the purpose of re-export is hideously harsh - reduced to 20% - AT
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