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...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
CBIC instructions prescribing a monetary threshold for instituting appeals were applied to bar lowvalue Revenue appeals. The Board, exercising powers under the Customs statute, fixed a Rs.50 lakh threshold and excluded categories not matching the present disputes; because the departmental demand reduced to Rs.20,85,698, the appeals fell below the prescribed limit and were held nonmaintainable under the Government's litigation policy. Consequentially, the Revenue's appeals were dismissed for noncompliance with the CBIC instruction prescribing the monetary limit, with no substantive adjudication on merits.
CBIC instructions prescribing a monetary threshold for instituting appeals were applied to bar lowvalue Revenue appeals. The Board, exercising powers under the Customs statute, fixed a Rs.50 lakh threshold and excluded categories not matching the present disputes; because the departmental demand reduced to Rs.20,85,698, the appeals fell below the prescribed limit and were held nonmaintainable under the Government's litigation policy. Consequentially, the Revenue's appeals were dismissed for noncompliance with the CBIC instruction prescribing the monetary limit, with no substantive adjudication on merits.
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