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...
Registration u/s 12AA - the activities of a trust or institution are not genuine or the activities are not being carried out in accordance with the objects of the trust or institution - CIT has wrongly invoked section 12AA(3) in as much as the requisite conditions contained therein are not fulfilled - cancellation order set-aside
Registration u/s 12AA - the activities of a trust or institution are not genuine or the activities are not being carried out in accordance with the objects of the trust or institution - CIT has wrongly invoked section 12AA(3) in as much as the requisite conditions contained therein are not fulfilled - cancellation order set-aside
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