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...
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...
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Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of the foreign supplier is available the same becomes transaction value and the duty can be demanded taking the same as assessable value.
Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of the foreign supplier is available the same becomes transaction value and the duty can be demanded taking the same as assessable value.
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