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...
Benefit of exemption notification -EOU - export of cotton waste generated in manufacturing of cotton yarn - the cost of production of the finished goods invariably subsume the value of the materials that are embedded in the waste, hence such value have already been either included in the obligation for export or subject to rate of duty not less than that suffered by a domestic unit - no need for repay duties foregone at the time of import
Benefit of exemption notification -EOU - export of cotton waste generated in manufacturing of cotton yarn - the cost of production of the finished goods invariably subsume the value of the materials that are embedded in the waste, hence such value have already been either included in the obligation for export or subject to rate of duty not less than that suffered by a domestic unit - no need for repay duties foregone at the time of import
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