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...
Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
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