Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
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