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...
Destuffing of cargo - It is yet to be decided whether the definition of the importer has to be strictly interpreted in the manner as attempted to be put across at this stage when the matter has been referred to a larger bench. This court cannot change the terms and conditions of the contract and supplement the same as has been attempted to be done.
Destuffing of cargo - It is yet to be decided whether the definition of the importer has to be strictly interpreted in the manner as attempted to be put across at this stage when the matter has been referred to a larger bench. This court cannot change the terms and conditions of the contract and supplement the same as has been attempted to be done.
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