Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Approval for a trust was upheld because the determinative statutory test was whether expenditure of a religious nature exceeded the prescribed limit of the trust's total income in the relevant year. The Court accepted the Tribunal's finding that the Revenue could not dispute the factual figures showing religious expenditure remained below that limit, so the trust was eligible for approval on that statutory basis despite objections that some objects were religious in nature. The proposed question of law was not entertained, and the appeal was dismissed.
Approval for a trust was upheld because the determinative statutory test was whether expenditure of a religious nature exceeded the prescribed limit of the trust's total income in the relevant year. The Court accepted the Tribunal's finding that the Revenue could not dispute the factual figures showing religious expenditure remained below that limit, so the trust was eligible for approval on that statutory basis despite objections that some objects were religious in nature. The proposed question of law was not entertained, and the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
