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...
Exemption from Customs Duty - actual user condition - imports of Polyester lining material - the delay of over a decade here, especially when genuine efforts have been made by the Appellant to participate in them, truly violates the Appellant’s right to natural justice and vitiates the entire proceeding. - AT
Exemption from Customs Duty - actual user condition - imports of Polyester lining material - the delay of over a decade here, especially when genuine efforts have been made by the Appellant to participate in them, truly violates the Appellant’s right to natural justice and vitiates the entire proceeding. - AT
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