Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be taxed in the hands of the assessee company, provided the same have already not been taxed in the hands of entry operator otherwise it will amount to double addition - remanded to AO to ascertain this fact
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