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...
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Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
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