Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Protective additions for alleged secret commission receipts cannot survive after deletion of corresponding substantive additions in the hands of the alleged real beneficiary. The Tribunal's reasoning, as reported, also notes that the Commissioner (Appeals) found no substantive evidence supporting the alleged receipts, and that the taxpayer's position for relevant assessment years was supported by the cited High Court decision. Consequently, the protective additions were unsustainable and the Revenue's appeals were dismissed.
Protective additions for alleged secret commission receipts cannot survive after deletion of corresponding substantive additions in the hands of the alleged real beneficiary. The Tribunal's reasoning, as reported, also notes that the Commissioner (Appeals) found no substantive evidence supporting the alleged receipts, and that the taxpayer's position for relevant assessment years was supported by the cited High Court decision. Consequently, the protective additions were unsustainable and the Revenue's appeals were dismissed.
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