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...
Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST Act, 2017 - The Tribunal held that GST is not leviable on imported raw materials consumed in the manufacture of final products under a customs bonded warehouse arrangement until such goods are cleared for home consumption.
Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST Act, 2017 - The Tribunal held that GST is not leviable on imported raw materials consumed in the manufacture of final products under a customs bonded warehouse arrangement until such goods are cleared for home consumption.
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