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...
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
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