Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Page of 4823
Press 'Enter' after typing page number.
4901 to 4920 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant.
SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
