Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
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