Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Regulation 17(1) of the CBLR, 2018 requires a notice proposing revocation of a Customs Broker licence to be issued within ninety days of receipt of the offence report. Where no separate investigation report exists, Customs Act show-cause notices containing the investigation summary, allegations and relied-upon documents constitute the offence report. The limitation period cannot be deferred by later requesting documents already received. A notice issued after the mandatory period leaves no statutory authority to revoke the licence; the revocation was set aside and restoration of the licence directed.
Regulation 17(1) of the CBLR, 2018 requires a notice proposing revocation of a Customs Broker licence to be issued within ninety days of receipt of the offence report. Where no separate investigation report exists, Customs Act show-cause notices containing the investigation summary, allegations and relied-upon documents constitute the offence report. The limitation period cannot be deferred by later requesting documents already received. A notice issued after the mandatory period leaves no statutory authority to revoke the licence; the revocation was set aside and restoration of the licence directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4936 
