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...
Classification of goods proposed to be imported - Scented & Flavoured and Sweetened Supari - The learned CAAR has not been persuaded to accept a different view from that of the Supreme Court on the basis of the clarification issued in terms of the aforementioned circular - Learned CAAR has noted that the said circular does not provide any reasons for such clarification. - There are no infirmity with the decision of the learned CAAR - HC
Classification of goods proposed to be imported - Scented & Flavoured and Sweetened Supari - The learned CAAR has not been persuaded to accept a different view from that of the Supreme Court on the basis of the clarification issued in terms of the aforementioned circular - Learned CAAR has noted that the said circular does not provide any reasons for such clarification. - There are no infirmity with the decision of the learned CAAR - HC
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