Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Denial of refund claim - Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to someone else - refund allowed - AT
Denial of refund claim - Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to someone else - refund allowed - AT
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