Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Suspension of Customs Broker License - single alleged misdemeanour - The goods are not a normal item of import requiring close familiarity on the part of the importer. The claim of the appellant to unblemished record of half a century as a professional ‘customs broker’ has not been disputed. - The apprehension of similar modus operandi that exercised the mind of the licencing authority is, thus, needless. - suspension order set aside - AT
Suspension of Customs Broker License - single alleged misdemeanour - The goods are not a normal item of import requiring close familiarity on the part of the importer. The claim of the appellant to unblemished record of half a century as a professional ‘customs broker’ has not been disputed. - The apprehension of similar modus operandi that exercised the mind of the licencing authority is, thus, needless. - suspension order set aside - AT
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