Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Page of 4780
Press 'Enter' after typing page number.
221 to 240 of 95593 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Criminal prosecution of a statutory auditor for defective company accounts requires that the auditor fall within the persons designated by the applicable accounting-compliance provision or be expressly charged with that duty. The notes state that an auditor's failure to flag accounting-standard non-compliance does not itself amount to making a false statement unless there is an allegation of a materially false statement or knowing omission of a material fact. They further distinguish wilful default from negligence or lack of due care: criminal liability for breach of statutory audit duties requires allegations of wilfulness, which adverse audit qualifications may negate. On the stated averments, the prosecution was quashed.
Criminal prosecution of a statutory auditor for defective company accounts requires that the auditor fall within the persons designated by the applicable accounting-compliance provision or be expressly charged with that duty. The notes state that an auditor's failure to flag accounting-standard non-compliance does not itself amount to making a false statement unless there is an allegation of a materially false statement or knowing omission of a material fact. They further distinguish wilful default from negligence or lack of due care: criminal liability for breach of statutory audit duties requires allegations of wilfulness, which adverse audit qualifications may negate. On the stated averments, the prosecution was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
