28.03.2013 Taxable income must take all subsequent events into account The Supreme Tax Court has held that the tax office must adjust taxable income in the light of objective evidence not available when the balance sheet was drawn up. Categories: Supreme Tax Court casesKeywords: subsequent event, expense deferral, accr ...
05.07.2012 Revised sales price calculation not retrospective subsequent ... The Supreme Tax Court has held that a subsequent revision to a contract of sale setting different targets to be achieved with the asset acquired is a taxable event in the year of the revision. Categories: Supreme Tax Court casesKeywords: gain on sale, subsequent event, taxable ...
