Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Tribunal applied Coordinate Bench precedents to permit revised characterisation of investment sale proceeds as capital gains and to allow exemption for long term listed equity gains where the taxpayer chose that treatment; it allowed rent equalisation as a timing difference deduction and upheld allowability of insurance specific provisions including IBNR/IBNER and reinsurance premium deductions. The Tribunal set aside reversal of reserve for unexpired risks to the assessing officer for verification and compliance with Rule 6E conditions, and remitted recomputation and verification of interest to the assessing officer for recalculation in accordance with law.
Tribunal applied Coordinate Bench precedents to permit revised characterisation of investment sale proceeds as capital gains and to allow exemption for long term listed equity gains where the taxpayer chose that treatment; it allowed rent equalisation as a timing difference deduction and upheld allowability of insurance specific provisions including IBNR/IBNER and reinsurance premium deductions. The Tribunal set aside reversal of reserve for unexpired risks to the assessing officer for verification and compliance with Rule 6E conditions, and remitted recomputation and verification of interest to the assessing officer for recalculation in accordance with law.
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