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...
SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for the availment is not in accordance with the Central Excise Rules - AT
SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for the availment is not in accordance with the Central Excise Rules - AT
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