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    <title>REIMBURSEMENT OF EXPENSES INCLUDE TAXABLE TURNOVER OF C&amp;F SERVICES ?</title>
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    <description>The High Court ruled that reimbursements of recurring expenses received by a clearing and forwarding agent do not form part of the gross amount of remuneration for valuation purposes unless there is material showing those receipts bear the character of remuneration or commission; genuine agency reimbursements supported by documentary evidence should be excluded from taxable turnover, limiting valuation to commission or remuneration and preventing double taxation.</description>
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      <description>The High Court ruled that reimbursements of recurring expenses received by a clearing and forwarding agent do not form part of the gross amount of remuneration for valuation purposes unless there is material showing those receipts bear the character of remuneration or commission; genuine agency reimbursements supported by documentary evidence should be excluded from taxable turnover, limiting valuation to commission or remuneration and preventing double taxation.</description>
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