Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962 - AT
Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962 - AT
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