Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Mandating a digital signature to complete an e-assessment is a jurisdictional formality; where the assessment order, computation and demand notice lacked the mandatory digital signature and were effectively antedated, the reassessment was held time-barred and invalid. Separately, the tribunal upheld the appellate finding allowing an extraordinary business loss for fire damage to the extent supported by documentary evidence and insurer reimbursement, concluding revenue failed to overturn those factual findings. The revenue appeal was dismissed, the reassessment quashed for want of mandatory signature and limitation, and the deletion of the addition for the exceptional loss sustained.
Mandating a digital signature to complete an e-assessment is a jurisdictional formality; where the assessment order, computation and demand notice lacked the mandatory digital signature and were effectively antedated, the reassessment was held time-barred and invalid. Separately, the tribunal upheld the appellate finding allowing an extraordinary business loss for fire damage to the extent supported by documentary evidence and insurer reimbursement, concluding revenue failed to overturn those factual findings. The revenue appeal was dismissed, the reassessment quashed for want of mandatory signature and limitation, and the deletion of the addition for the exceptional loss sustained.
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