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 import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
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