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...
Disallowance of assessee’s claim of bad debt written off u/s 36(2)(i) - alternative claim u/s 37 - nothing on record to show that any legal remedies were attempted by the assessee for recovery of the aforesaid amount - claim not allowed - AT
Disallowance of assessee’s claim of bad debt written off u/s 36(2)(i) - alternative claim u/s 37 - nothing on record to show that any legal remedies were attempted by the assessee for recovery of the aforesaid amount - claim not allowed - AT
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