Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Section 129A of the Customs Act does not create a Tribunal appeal where the underlying statute does not provide one. In the context of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the Tribunal noted that those Regulations allow a representation to the Chief Commissioner against an order under regulation 13(1), but do not provide a further appeal against the order passed in such proceedings. It also accepted that such orders are not decisions under the Customs Act for section 129A purposes. The appeal against the Principal Chief Commissioner's order on forfeiture of security and penalty was therefore dismissed as not maintainable, with liberty to pursue any other remedy available in law.
Section 129A of the Customs Act does not create a Tribunal appeal where the underlying statute does not provide one. In the context of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the Tribunal noted that those Regulations allow a representation to the Chief Commissioner against an order under regulation 13(1), but do not provide a further appeal against the order passed in such proceedings. It also accepted that such orders are not decisions under the Customs Act for section 129A purposes. The appeal against the Principal Chief Commissioner's order on forfeiture of security and penalty was therefore dismissed as not maintainable, with liberty to pursue any other remedy available in law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
