Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
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