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...
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Classification of imported viewing/smart cards was disputed; CESTAT held classification is a matter of opinion and Videocon's self-assessment under CTI 8523 52 90 was correct, setting aside re classification to CTI 8529 90 90. The Tribunal found no valid basis to invoke extended limitation under section 28(4) and therefore quashed the demand. Statements recorded under section 108 were inadmissible because they were not admitted following section 138B procedure, and consequential confiscation and all penalties (including section 114AA and redemption fine requests) were set aside.
Classification of imported viewing/smart cards was disputed; CESTAT held classification is a matter of opinion and Videocon's self-assessment under CTI 8523 52 90 was correct, setting aside re classification to CTI 8529 90 90. The Tribunal found no valid basis to invoke extended limitation under section 28(4) and therefore quashed the demand. Statements recorded under section 108 were inadmissible because they were not admitted following section 138B procedure, and consequential confiscation and all penalties (including section 114AA and redemption fine requests) were set aside.
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