Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on interpretation of a notification or the purport of the notification. However, the Bench is not Writ Court to decide the property of the notification being creature of the statute. This Bench has no jurisdiction to interpret the intention of the notification. - The arguments of the appellants are not acceptable and it is held that the exemption is not available to them. - AT
Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on interpretation of a notification or the purport of the notification. However, the Bench is not Writ Court to decide the property of the notification being creature of the statute. This Bench has no jurisdiction to interpret the intention of the notification. - The arguments of the appellants are not acceptable and it is held that the exemption is not available to them. - AT
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