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...
Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country would wear costly jewellery even if it be their customs - the fact that the petitioners also purchased 112 bottles liquor beyond the permissible limits and attempted to walk though the green channel without making declaration also shows that the visit to India by the petitioners were not purely as pilgrimage alone - Levy of penalty and redemption fine sustained - HC
Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country would wear costly jewellery even if it be their customs - the fact that the petitioners also purchased 112 bottles liquor beyond the permissible limits and attempted to walk though the green channel without making declaration also shows that the visit to India by the petitioners were not purely as pilgrimage alone - Levy of penalty and redemption fine sustained - HC
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