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...
Petition dismissed for want of locus to challenge detention and confiscation proceedings where High Court found insufficient nexus between petitioner and intercepted consignment; E-way bill showed different dispatch and consignee locations, registration and documentation discrepancies, and neither supplier nor recipient sought release, leading the Court to conclude lack of standing. Court also refused to quash the show cause notice under Section 130, treating interference as premature in view of precedent and noting indicia of tax evasion and deceptive documentation on the record.
Petition dismissed for want of locus to challenge detention and confiscation proceedings where High Court found insufficient nexus between petitioner and intercepted consignment; E-way bill showed different dispatch and consignee locations, registration and documentation discrepancies, and neither supplier nor recipient sought release, leading the Court to conclude lack of standing. Court also refused to quash the show cause notice under Section 130, treating interference as premature in view of precedent and noting indicia of tax evasion and deceptive documentation on the record.
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