Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Government departments remain equally bound by limitation requirements in Customs Act appeals. Vague assertions that earlier counsel caused delay do not establish sufficient cause where the department cannot explain file transfer, follow-up, retrieval, or inconsistencies over documents allegedly supplied. Administrative inaction, lethargic internal functioning, and an unsubstantiated effort to attribute delay wholly to counsel cannot justify condonation. In the absence of a reasonable explanation, the delay-condonation application was dismissed and the Customs Act appeal stood disposed of.
Government departments remain equally bound by limitation requirements in Customs Act appeals. Vague assertions that earlier counsel caused delay do not establish sufficient cause where the department cannot explain file transfer, follow-up, retrieval, or inconsistencies over documents allegedly supplied. Administrative inaction, lethargic internal functioning, and an unsubstantiated effort to attribute delay wholly to counsel cannot justify condonation. In the absence of a reasonable explanation, the delay-condonation application was dismissed and the Customs Act appeal stood disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
