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...
Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused employee - In each of the present cases there was no valid explanation for the inordinate delay in initiating the preliminary enquiry. - Order of CAT quashing the MoC upheld.
Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused employee - In each of the present cases there was no valid explanation for the inordinate delay in initiating the preliminary enquiry. - Order of CAT quashing the MoC upheld.
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