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...
Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of production capacity. - It was held that the appellant could not claim abatement for non-production under Rule 8, as the factory's closure did not meet the minimum period stipulated for such abatement. - The tribunal dismissed the argument of unjust enrichment by referencing the Supreme Court's stance that refund claims based on taxes paid under an unconstitutional law are not unconditional and highlighted that the concept of unjust enrichment does not apply straightforwardly to the state in cases of tax collection and refund.
Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of production capacity. - It was held that the appellant could not claim abatement for non-production under Rule 8, as the factory's closure did not meet the minimum period stipulated for such abatement. - The tribunal dismissed the argument of unjust enrichment by referencing the Supreme Court's stance that refund claims based on taxes paid under an unconstitutional law are not unconditional and highlighted that the concept of unjust enrichment does not apply straightforwardly to the state in cases of tax collection and refund.
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