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...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
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