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...
Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming (non-coking) coal in bulk. Alteration/correction in the certificate did not satisfy provisions of operational certification procedures. Denying substantial benefits for technical errors would be unjust. Revenue doubted authenticity of certificate due to correction and date discrepancy, but provided no concrete proof. Procedure to check doubts regarding certificate was not followed. Impugned order set aside, appeals allowed by Appellate Tribunal.
Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming (non-coking) coal in bulk. Alteration/correction in the certificate did not satisfy provisions of operational certification procedures. Denying substantial benefits for technical errors would be unjust. Revenue doubted authenticity of certificate due to correction and date discrepancy, but provided no concrete proof. Procedure to check doubts regarding certificate was not followed. Impugned order set aside, appeals allowed by Appellate Tribunal.
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