Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Protective assessment of seized jewellery requires independent evidence that the person in physical possession is its actual or beneficial owner where the same jewellery has been substantively assessed in the hands of a company claiming ownership. Physical possession and inability to prove another person's ownership do not displace the Revenue's substantive treatment when the individual consistently denies ownership and no positive material establishes ownership. Failure to pursue a first appeal does not cure the absence of evidence or transform a protective addition into a substantive charge. The protective addition for unexplained jewellery was deleted, and consequential interest was to be recomputed.
Protective assessment of seized jewellery requires independent evidence that the person in physical possession is its actual or beneficial owner where the same jewellery has been substantively assessed in the hands of a company claiming ownership. Physical possession and inability to prove another person's ownership do not displace the Revenue's substantive treatment when the individual consistently denies ownership and no positive material establishes ownership. Failure to pursue a first appeal does not cure the absence of evidence or transform a protective addition into a substantive charge. The protective addition for unexplained jewellery was deleted, and consequential interest was to be recomputed.
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