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...
Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
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