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...
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The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
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