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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Page of 4788
Press 'Enter' after typing page number.
461 to 480 of 95752 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Provisional release of seized restricted goods for re-export may be granted pending adjudication where classification has not attained finality. Section 110A permits release subject to an appropriate bond, security and conditions; executive instructions cannot curtail this discretion or justify blanket refusal solely because goods are alleged to be prohibited or restricted. Such release remains an interim measure and does not determine confiscation, duty or penalty proceedings. Where re-export addresses the policy concern behind the import restriction and the investigating agency has no objection, release for that limited purpose is appropriate. The seized jewellery was therefore permitted to be released exclusively for re-export on a bond equal to its value.
Provisional release of seized restricted goods for re-export may be granted pending adjudication where classification has not attained finality. Section 110A permits release subject to an appropriate bond, security and conditions; executive instructions cannot curtail this discretion or justify blanket refusal solely because goods are alleged to be prohibited or restricted. Such release remains an interim measure and does not determine confiscation, duty or penalty proceedings. Where re-export addresses the policy concern behind the import restriction and the investigating agency has no objection, release for that limited purpose is appropriate. The seized jewellery was therefore permitted to be released exclusively for re-export on a bond equal to its value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
