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...
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
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