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...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
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