Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Customs duty recovery may continue after levy notifications expire where liability accrued on importation, but valid Advance Authorisations supported by unrevoked export-obligation discharge and redemption certificates confer exemption from countervailing and anti-dumping duties. Product-specific trade-remedial duty on alleged castings requires component-wise proof that the goods retain the essential character of castings; intended end use is insufficient. Extended limitation requires collusion, wilful misstatement or suppression intended to evade duty, and prior departmental knowledge defeats that basis. Demands beyond the statutory outer limit are time-barred.
Customs duty recovery may continue after levy notifications expire where liability accrued on importation, but valid Advance Authorisations supported by unrevoked export-obligation discharge and redemption certificates confer exemption from countervailing and anti-dumping duties. Product-specific trade-remedial duty on alleged castings requires component-wise proof that the goods retain the essential character of castings; intended end use is insufficient. Extended limitation requires collusion, wilful misstatement or suppression intended to evade duty, and prior departmental knowledge defeats that basis. Demands beyond the statutory outer limit are time-barred.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
