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...
Petitioner sought implementation of Appellate Authority's order to release seized gold ornaments due to discrepancy between delivery challan quantity and actual quantity. Court held that although goods are liable for confiscation, they can be released upon payment of fine considering they are petitioner's stock-in-trade. Petitions disposed, directing release of entire 1647.970 grams of seized gold to petitioners upon executing bonds, undertaking not to alienate covered property until proceedings culminate. Parties entitled to approach Appellate Tribunal if aggrieved by Appellate Authority's proceedings.
Petitioner sought implementation of Appellate Authority's order to release seized gold ornaments due to discrepancy between delivery challan quantity and actual quantity. Court held that although goods are liable for confiscation, they can be released upon payment of fine considering they are petitioner's stock-in-trade. Petitions disposed, directing release of entire 1647.970 grams of seized gold to petitioners upon executing bonds, undertaking not to alienate covered property until proceedings culminate. Parties entitled to approach Appellate Tribunal if aggrieved by Appellate Authority's proceedings.
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