Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
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