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...
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Imports of mineral hydrocarbon oil in drums, and the related classification dispute under heading 27101990 versus 2710 1290, were treated as covered by the Tribunal's earlier decision in the importers' own case. On that footing, the Tribunal stated that no redemption fine and no penalty were imposable for the alleged contravention of the Petroleum Rules, 2002 and the Customs Act, 1962. The confiscation-related consequences were therefore not sustained, the impugned order was set aside, and consequential relief followed.
Imports of mineral hydrocarbon oil in drums, and the related classification dispute under heading 27101990 versus 2710 1290, were treated as covered by the Tribunal's earlier decision in the importers' own case. On that footing, the Tribunal stated that no redemption fine and no penalty were imposable for the alleged contravention of the Petroleum Rules, 2002 and the Customs Act, 1962. The confiscation-related consequences were therefore not sustained, the impugned order was set aside, and consequential relief followed.
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