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...
The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand. The Court held that the appellate-revenue must adhere to the Circular issued by the Central Board of Excise & Customs, which mandates granting refunds arising from adjudication orders without a stay order after three months. The Tribunal relied on this Circular to reject the revenue's appeal against the Commissioner's refund decision. The Court found no merit or substantial legal questions in the appeal and dismissed it.
The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand. The Court held that the appellate-revenue must adhere to the Circular issued by the Central Board of Excise & Customs, which mandates granting refunds arising from adjudication orders without a stay order after three months. The Tribunal relied on this Circular to reject the revenue's appeal against the Commissioner's refund decision. The Court found no merit or substantial legal questions in the appeal and dismissed it.
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