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...
Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
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