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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of the goods. However, the Customs have given intimation to the right holder – Samsung Electronics Co. on 11.04.2017 i.e. after about 20 days and thus, have violated the time line - confiscation and penalty is bad and against the provisions of the law - AT
Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of the goods. However, the Customs have given intimation to the right holder – Samsung Electronics Co. on 11.04.2017 i.e. after about 20 days and thus, have violated the time line - confiscation and penalty is bad and against the provisions of the law - AT
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