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...
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
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