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...
Invoices that expressly showed service tax separately preclude claiming cum-tax valuation under Section 67(2); non-payment of tax by the tenant did not absolve the supplier, who remained liable to discharge tax on the gross invoice amount and interest, while recovery should have been pursued by debit/credit note or other lawful means. The appellant's pre-show-cause payment of duty with interest and demonstrated bonafide financial difficulty warranted discretionary relief: the adjudicated duty and interest were sustained but the balance penalty was set aside under the statutory relief provision (Section 80).
Invoices that expressly showed service tax separately preclude claiming cum-tax valuation under Section 67(2); non-payment of tax by the tenant did not absolve the supplier, who remained liable to discharge tax on the gross invoice amount and interest, while recovery should have been pursued by debit/credit note or other lawful means. The appellant's pre-show-cause payment of duty with interest and demonstrated bonafide financial difficulty warranted discretionary relief: the adjudicated duty and interest were sustained but the balance penalty was set aside under the statutory relief provision (Section 80).
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