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...
Fairness and transparency in NRRA assignment under Regulation 37A require contextual application balancing competing interests; the tribunal found that fairness must account for the liquidator and secured creditor's position and did not view denial of consideration of a contemporaneous enhanced offer as patent unfairness where timelines and legitimate expectations of other stakeholders were engaged. Revised bids submitted after prescribed cut off and without required deposits need not be entertained to preserve finality; the appellant's belated, non compliant offer was therefore properly excluded. Acquiescence and waiver by conduct, and vested rights of a purchaser who acted on the sale absent fraud or collusion, bar post sale disturbance. Outcome: appeal dismissed.
Fairness and transparency in NRRA assignment under Regulation 37A require contextual application balancing competing interests; the tribunal found that fairness must account for the liquidator and secured creditor's position and did not view denial of consideration of a contemporaneous enhanced offer as patent unfairness where timelines and legitimate expectations of other stakeholders were engaged. Revised bids submitted after prescribed cut off and without required deposits need not be entertained to preserve finality; the appellant's belated, non compliant offer was therefore properly excluded. Acquiescence and waiver by conduct, and vested rights of a purchaser who acted on the sale absent fraud or collusion, bar post sale disturbance. Outcome: appeal dismissed.
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