Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Withdrawal directions permitting an appellant to seek a court-deposited amount "subject to entitlement" must be read by reference to the party designations in the relevant civil appeal. The appellant in the Supreme Court appeal was therefore eligible to apply for release of the deposit, while the corporate debtor, as respondent and depositor, was not. The corporate debtor's withdrawal request was rejected, and the fixed-deposit amount was directed to be remitted to the appellant.
Withdrawal directions permitting an appellant to seek a court-deposited amount "subject to entitlement" must be read by reference to the party designations in the relevant civil appeal. The appellant in the Supreme Court appeal was therefore eligible to apply for release of the deposit, while the corporate debtor, as respondent and depositor, was not. The corporate debtor's withdrawal request was rejected, and the fixed-deposit amount was directed to be remitted to the appellant.
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TaxTMI 
TaxTMI 
of 4913 
