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...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Valuation - Export of Carpets and threading bars - Mis-declaration of description and value - The Tribunal found that while the carpets were misdeclared and subject to confiscation, the threading bars were not misdeclared. The redetermined value was set aside due to lack of evidence from the department to counter procurement documents provided by the respondent. The reduction of redemption fine and penalty was partially upheld considering the admitted misdeclaration by the respondent.
Valuation - Export of Carpets and threading bars - Mis-declaration of description and value - The Tribunal found that while the carpets were misdeclared and subject to confiscation, the threading bars were not misdeclared. The redetermined value was set aside due to lack of evidence from the department to counter procurement documents provided by the respondent. The reduction of redemption fine and penalty was partially upheld considering the admitted misdeclaration by the respondent.
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