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...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly.
The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly.
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