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...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal.
Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal.
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