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...
Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of refund filed by the CHA but ultimately the refund has to be given to the appellant only. Therefore, only on the ground that the application for refund was filed by CHA, refund cannot be denied which is otherwise due to the appellant. - AT
Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of refund filed by the CHA but ultimately the refund has to be given to the appellant only. Therefore, only on the ground that the application for refund was filed by CHA, refund cannot be denied which is otherwise due to the appellant. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
