Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on behalf of the company, as evidenced by a development agreement executed between the appellant and the company. However, the Tribunal finds no explicit indication in the documents that the appellant was authorized by the company to purchase the land on its behalf. The absence of a memorandum of understanding or any explicit authorization leads the Tribunal to conclude that the land was purchased by the appellant individually, not on behalf of the company.
Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on behalf of the company, as evidenced by a development agreement executed between the appellant and the company. However, the Tribunal finds no explicit indication in the documents that the appellant was authorized by the company to purchase the land on its behalf. The absence of a memorandum of understanding or any explicit authorization leads the Tribunal to conclude that the land was purchased by the appellant individually, not on behalf of the company.
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