Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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Appellate restraint governs interference with disciplinary penalties under the Customs Broker Licensing Regulations. The original authority must assess the evidence and select an appropriate sanction; an appellate forum cannot replace that choice merely because another penalty is possible, absent arbitrariness, perversity or legal infirmity. Licence revocation, which can end the broker's business, is not automatic for every regulatory breach and must remain proportionate to the proved misconduct. Suspicion, however strong, cannot substitute legal proof. As no defect was established in the Commissioner's decision to impose a monetary penalty instead of revocation, the departmental challenge and request for remand were rejected.
Appellate restraint governs interference with disciplinary penalties under the Customs Broker Licensing Regulations. The original authority must assess the evidence and select an appropriate sanction; an appellate forum cannot replace that choice merely because another penalty is possible, absent arbitrariness, perversity or legal infirmity. Licence revocation, which can end the broker's business, is not automatic for every regulatory breach and must remain proportionate to the proved misconduct. Suspicion, however strong, cannot substitute legal proof. As no defect was established in the Commissioner's decision to impose a monetary penalty instead of revocation, the departmental challenge and request for remand were rejected.
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