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...
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
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