Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption under Section 20 applies with full rigour. There is no evidence or explanation to make out a case on behalf of the defence that the accused has been falsely implicated in this case with an ulterior design on account of any past enmity. The presumption has not been rebutted - HC
Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption under Section 20 applies with full rigour. There is no evidence or explanation to make out a case on behalf of the defence that the accused has been falsely implicated in this case with an ulterior design on account of any past enmity. The presumption has not been rebutted - HC
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