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...
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
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