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...
Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of these 3 dealers, the respondents disbelieved all the 17 transactions and disallowed the benefit of input tax rebate to the petitioner. Therefore, the manner in which the impugned order dated 23.6.2011 has been passed, no stamp of approval can be given in these wit petitions. - HC
Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of these 3 dealers, the respondents disbelieved all the 17 transactions and disallowed the benefit of input tax rebate to the petitioner. Therefore, the manner in which the impugned order dated 23.6.2011 has been passed, no stamp of approval can be given in these wit petitions. - HC
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