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...
Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such goods - The Tribunal referred to the earlier decision in the Asia Power Projects Ltd. case and concluded that the definition of "capital goods" in para 9.12 of FTP did not specifically mention "hand tools," but it encompassed a wide range of equipment, including instruments - Consequently, the Tribunal held that the imported hand tools fell within the definition of "capital goods".
Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such goods - The Tribunal referred to the earlier decision in the Asia Power Projects Ltd. case and concluded that the definition of "capital goods" in para 9.12 of FTP did not specifically mention "hand tools," but it encompassed a wide range of equipment, including instruments - Consequently, the Tribunal held that the imported hand tools fell within the definition of "capital goods".
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