Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
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...
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
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