Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Breach of an import undertaking under Condition No.104 (Serial No.347B) for a helicopter -- demonstrated by predominant private, unpaid use -- supports confiscation and recovery by recourse to the undertaking despite references to section 28. The tribunal upheld confiscation because the exemption condition was substantially violated. Penalties under section 112 were quashed for two officers because the impugned order did not establish their knowledge or mens rea that unpaid private use would violate the exemption; absence of culpable knowledge defeated individual penalty liability and the department's appeal against penalty enhancement was dismissed.
Breach of an import undertaking under Condition No.104 (Serial No.347B) for a helicopter -- demonstrated by predominant private, unpaid use -- supports confiscation and recovery by recourse to the undertaking despite references to section 28. The tribunal upheld confiscation because the exemption condition was substantially violated. Penalties under section 112 were quashed for two officers because the impugned order did not establish their knowledge or mens rea that unpaid private use would violate the exemption; absence of culpable knowledge defeated individual penalty liability and the department's appeal against penalty enhancement was dismissed.
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