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...
Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After considering the arguments presented by both parties, the Tribunal referenced several past rulings that had addressed similar issues. These precedents consistently held that cum-duty value cannot be used to determine the value for the levy of export duty. In light of this established interpretation of the law, the Tribunal upheld the Impugned Orders and dismissed the Appeals.
Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After considering the arguments presented by both parties, the Tribunal referenced several past rulings that had addressed similar issues. These precedents consistently held that cum-duty value cannot be used to determine the value for the levy of export duty. In light of this established interpretation of the law, the Tribunal upheld the Impugned Orders and dismissed the Appeals.
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