Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Section 129E of the Customs Act bars entertainment of an appeal without the statutory pre-deposit, but not its filing or registration. 'Entertain' was held to mean the stage when the appellate authority applies its judicial mind, so filing and numbering are ministerial acts and an appeal may be registered as a defective proceeding even without proof of deposit; the pre-deposit objection is then decided at the entertainment stage by the Commissioner (Appeals). The High Court also held that its Article 226 jurisdiction to dispense with pre-deposit survives in an appropriate case, though no waiver was granted here because the appeals had not yet been registered.
Section 129E of the Customs Act bars entertainment of an appeal without the statutory pre-deposit, but not its filing or registration. 'Entertain' was held to mean the stage when the appellate authority applies its judicial mind, so filing and numbering are ministerial acts and an appeal may be registered as a defective proceeding even without proof of deposit; the pre-deposit objection is then decided at the entertainment stage by the Commissioner (Appeals). The High Court also held that its Article 226 jurisdiction to dispense with pre-deposit survives in an appropriate case, though no waiver was granted here because the appeals had not yet been registered.
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