Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - Royalty paid to copyright owners - apportioned cost of master CD and its contents provided by the principal to the appellant is includible in the assessable value of RCDs manufactured by the appellant - AT
Valuation - Royalty paid to copyright owners - apportioned cost of master CD and its contents provided by the principal to the appellant is includible in the assessable value of RCDs manufactured by the appellant - AT
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