Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Protective additions made in the society's assessment were held unsustainable because substantially identical diary entries were treated in substantive assessments of the individuals; the adjudicating body applied the peak-credit approach to allocate amounts to each individual and set those amounts off against income they had declared in the survey year. Given that surrendered income was credited to avoid double taxation, the protective addition in the society's hands was deleted on the ground that the same receipts cannot be taxed twice.
Protective additions made in the society's assessment were held unsustainable because substantially identical diary entries were treated in substantive assessments of the individuals; the adjudicating body applied the peak-credit approach to allocate amounts to each individual and set those amounts off against income they had declared in the survey year. Given that surrendered income was credited to avoid double taxation, the protective addition in the society's hands was deleted on the ground that the same receipts cannot be taxed twice.
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