Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of immovable property acquired before a scheduled offence may be treated as proceeds of crime or as property of equivalent value where actual proceeds are untraceable; the article explains that the definition of proceeds of crime includes direct proceeds and equivalent value property, and that prior acquisition does not preclude attachment when a connection or equivalence is shown. It emphasises the statutory onus on persons claiming interest to prove legitimate source (absence of loan documentation and admissions defeated the claim). It further states that exclusion of the Covid 19 period applies in computing the 180 day limit for confirmation, rendering the confirmation timely.
Attachment of immovable property acquired before a scheduled offence may be treated as proceeds of crime or as property of equivalent value where actual proceeds are untraceable; the article explains that the definition of proceeds of crime includes direct proceeds and equivalent value property, and that prior acquisition does not preclude attachment when a connection or equivalence is shown. It emphasises the statutory onus on persons claiming interest to prove legitimate source (absence of loan documentation and admissions defeated the claim). It further states that exclusion of the Covid 19 period applies in computing the 180 day limit for confirmation, rendering the confirmation timely.
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