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    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
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      Cost recovery charges at an inland container depot depend on...

      Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.

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      CustomsJuly 27, 2026Case LawsHC
      Cost recovery charges at an inland container depot depend on fulfilment of the prescribed benchmark volume of trade; where the benchmark is not met, CONCOR bears the liability. The High Court facilitated an agreed resolution under which CONCOR would bear charges for 2009-10. For later periods, liability must be determined after verifying whether the prescribed trade benchmark was achieved, and any waiver or exemption must be applied in accordance with law.

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      ActsIncome Tax