Revenue Stamp Case Law

British columbia 1879 1981 revenue stamps of canada.

Revenue stamp case law. 1 stamp duties consolidation act 1999. Alberta 1906 1910 revenue stamps of canada. 09 april 2009 section 2 2 3 of the indian stamp act 1899 makes it mandatory for affixing of stamp on any receipt as defined therein above rs 5000. Tax and duty manual sdca part 7 exemptions and reliefs the information in this document is provided as a guide only and is not professional advice including legal advice.

Quebec unemployment relief tax stamp stamps quebec vacation pay stamp stamps revenues stamps saskatchewan electrical inspection stamp documents stamps saskatchewan law stamp documents stamps yukon law stamp stamps. Catalogs literature albums canadian revenue stamp album album catalogs catalogs. Cit a has erred in directing the ao to re compute the long term capital gain holding that the assessee is entitled for deduction uls 54f in respect of full value of consideration received by the assessee and not the value taken by the sub registrar for the purposes of stamp duty. Pls tell whether it is the normal case with every normal organisation and whether it attaracts any penalty.

This practice note summarises the development of anti avoidance case law from wt ramsay v inland revenue commissioners 1982 54 tc 101 to date. Whether on the facts and in the circumstances of the case and in law the ld. Scotland 1971 revenue stamps of the united kingdom. The law says for teh same for every payment exceeding rs 5000.

It includes a selection of decisions of the first tier and upper tribunals which illustrate the application of the ramsay principle. Manitoba 1877 1884 revenue stamps of canada. Officially sealed officially sealed stamps. Halifax 1879 c 1998 revenue stamps of canada.

It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. Court of first instance. It also includes some practical tips for structuring transactions to reduce the risk of attack by hmrc based on anti. Taxation and revenue law claim for income tax due with penalties under s 67 companies income tax act 1961 assessment notices found properly served and but appealed against finality under s 60 of act whether wrong for judge to re open quantum in these circumstances board of inland revenue v.

While conducting audit of a construction company i found all most many vouchers on which revenue stamps were not attached at all.