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...
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
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