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    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
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    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
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      Central Excise

      Seizure of tobacco and loss of the same due to file - Liability...

      Court's Decision on Tobacco Seizure Challenged for Ignoring Evidence, Misjudging Liability in Warehouse Fire Case.

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      Central ExciseJune 8, 2022Case LawsHC
      Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing the impugned decree in favour of the plaintiff? - considering the impugned judgment of the Trial Court, it appears that the Trial Court has even not bothered to produce the oral evidence of the witnesses and has simply decided the case on the basis of some statement from the evidence. The Trial Court has failed to follow the principles of evidence that while appreciating the oral evidence of any witness, the version of chief examination, cross examination as well as re-examination needs to be appreciated. However, in this case, the learned Trial Court has not even referred to the entire evidence of any witness. Due to that, the Trial Court has wrongly come to the conclusion that the defendants are liable for whatever damage is caused to the plaintiff due to natural fire broke out in his warehouse. - HC

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      ActsIncome Tax