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...
Capital gain computation - transaction under consideration is between the members of AOP - Deeming fiction - the provisions of section 50C of the Act are not applicable in the instant case and provision of section 45(3) of the Act will be applied. - AT
Capital gain computation - transaction under consideration is between the members of AOP - Deeming fiction - the provisions of section 50C of the Act are not applicable in the instant case and provision of section 45(3) of the Act will be applied. - AT
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