Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable under 28332990 of CETA - Both appellants successfully argued that despite Zinc Sulphate’s classification under a non-fertilizer tariff, its use as a fertilizer in agriculture justified the exemption. The Tribunal aligned with this broader, functional interpretation of the law, setting a precedent for similar cases, where the end use of the product determines its classification for tax purposes rather than strict adherence to tariff codes.
Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable under 28332990 of CETA - Both appellants successfully argued that despite Zinc Sulphate’s classification under a non-fertilizer tariff, its use as a fertilizer in agriculture justified the exemption. The Tribunal aligned with this broader, functional interpretation of the law, setting a precedent for similar cases, where the end use of the product determines its classification for tax purposes rather than strict adherence to tariff codes.
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