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...
Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The High Court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from the Shipping bills and other related documents, despite the inadvertent error in declaration. Drawing from judgments of the Madras High Court, the High Court concluded that such errors, if inadvertent, should not deprive exporters of entitled benefits.
Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The High Court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from the Shipping bills and other related documents, despite the inadvertent error in declaration. Drawing from judgments of the Madras High Court, the High Court concluded that such errors, if inadvertent, should not deprive exporters of entitled benefits.
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