Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service Tax in terms of the Finance Act, 1994. - AAR
Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service Tax in terms of the Finance Act, 1994. - AAR
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