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...
The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the fact that the Appellate authority namely, the Commissioner of Customs (Appeals) is competent to deal with all the legal grounds raised in the present writ petition by the petitioner - Even legal practitioners are allowed before the Commissioner of Customs (Appeals) and therefore, the interest of the litigants are to be protected and their representatives or learned counsels can contest the appeal by following the procedures as contemplated. - HC
The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the fact that the Appellate authority namely, the Commissioner of Customs (Appeals) is competent to deal with all the legal grounds raised in the present writ petition by the petitioner - Even legal practitioners are allowed before the Commissioner of Customs (Appeals) and therefore, the interest of the litigants are to be protected and their representatives or learned counsels can contest the appeal by following the procedures as contemplated. - HC
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