Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used ‘in relation’ to the manufacture of final product.
Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used ‘in relation’ to the manufacture of final product.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
