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 - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the imported plastics granules were nothing but waste and scrap of goods falling under chapter 39 - the imported goods have to be considered as waste &scrap of goods falling under chapter 39 and entitled to above exemption - AT
Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the imported plastics granules were nothing but waste and scrap of goods falling under chapter 39 - the imported goods have to be considered as waste &scrap of goods falling under chapter 39 and entitled to above exemption - AT
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