Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4817
Press 'Enter' after typing page number.
3041 to 3060 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Admissibility of retracted statements recorded during investigation cannot alone support enhancement of assessable value where they were restored without cross examination or independent corroboration; reliance on such statements to raise value was held unsustainable, and the enhancement was set aside. Valuation by reference to annexed import entries was invalidated because those imports were not shown to be contemporaneous, identical or demonstrably comparable, yet a uniform 25% uplift was applied without analysis, rendering the differential duty demand arbitrary and quashed. Penalties against an intermediary were annulled where a co intermediary's penalty for the same transactions had been dropped and attained finality, making disparate penalty confirmation unsupportable.
Admissibility of retracted statements recorded during investigation cannot alone support enhancement of assessable value where they were restored without cross examination or independent corroboration; reliance on such statements to raise value was held unsustainable, and the enhancement was set aside. Valuation by reference to annexed import entries was invalidated because those imports were not shown to be contemporaneous, identical or demonstrably comparable, yet a uniform 25% uplift was applied without analysis, rendering the differential duty demand arbitrary and quashed. Penalties against an intermediary were annulled where a co intermediary's penalty for the same transactions had been dropped and attained finality, making disparate penalty confirmation unsupportable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
