Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Page of 4821
Press 'Enter' after typing page number.
3081 to 3100 of 96406 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Denial of opportunity to test third-party evidence by cross-examination breaches natural justice and, where additions rest solely on uncorroborated seized material and a general statement not specifically identifying the taxpayer, such material cannot discharge the Revenue's onus to prove undisclosed consideration; accordingly the addition was unsustainable and deleted. The analysis emphasises that reliance on third-party search material requires both specific linkage to the taxpayer and procedural fairness through disclosure and the right to confront the witness; absent corroboration, the material only raises suspicion and does not justify tax additions.
Denial of opportunity to test third-party evidence by cross-examination breaches natural justice and, where additions rest solely on uncorroborated seized material and a general statement not specifically identifying the taxpayer, such material cannot discharge the Revenue's onus to prove undisclosed consideration; accordingly the addition was unsustainable and deleted. The analysis emphasises that reliance on third-party search material requires both specific linkage to the taxpayer and procedural fairness through disclosure and the right to confront the witness; absent corroboration, the material only raises suspicion and does not justify tax additions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
