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...
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The AAR held that a specialised steel CCV tower used in manufacturing insulated cables formed part of plant and machinery because the Explanation to section 17(5) includes apparatus, equipment and machinery fixed to earth by foundation or structural support, together with such foundation or support. On the applicant's process layout, the tower was an essential support system providing height, stability, alignment and operational integrity, so it was not a civil structure or immovable property for blocked-credit purposes. Accordingly, input tax credit on inputs and input services used to set up the tower was admissible and was not barred by section 17(5)(c) or section 17(5)(d).
The AAR held that a specialised steel CCV tower used in manufacturing insulated cables formed part of plant and machinery because the Explanation to section 17(5) includes apparatus, equipment and machinery fixed to earth by foundation or structural support, together with such foundation or support. On the applicant's process layout, the tower was an essential support system providing height, stability, alignment and operational integrity, so it was not a civil structure or immovable property for blocked-credit purposes. Accordingly, input tax credit on inputs and input services used to set up the tower was admissible and was not barred by section 17(5)(c) or section 17(5)(d).
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