Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
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