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 95(4)(a) of the Insolvency and Bankruptcy Code was treated as a completeness requirement for personal guarantor insolvency applications, not a rigid jurisdictional bar. Where liability was admitted through guarantee deeds, compromise terms and earlier judicial proceedings, the Appellate Tribunal held that the statutory purpose of disclosing debt was already satisfied and no further elaborate narration was necessary. A procedural objection about inadequate particulars, raised for the first time in appeal, was rejected because it involved mixed questions of fact and law and had not been urged before the Adjudicating Authority. The admission of the section 95 applications was accordingly upheld.
Section 95(4)(a) of the Insolvency and Bankruptcy Code was treated as a completeness requirement for personal guarantor insolvency applications, not a rigid jurisdictional bar. Where liability was admitted through guarantee deeds, compromise terms and earlier judicial proceedings, the Appellate Tribunal held that the statutory purpose of disclosing debt was already satisfied and no further elaborate narration was necessary. A procedural objection about inadequate particulars, raised for the first time in appeal, was rejected because it involved mixed questions of fact and law and had not been urged before the Adjudicating Authority. The admission of the section 95 applications was accordingly upheld.
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