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...
Classification dispute over imported digital video recorders resolved by applying the suitability-for-use test: devices engineered and interfacing with Hawk aircraft avionics, incapable of standalone commercial operation, were held to be solely or principally for aircraft use. Applying the principle that parts suitable solely or principally for Chapters 86-88 are treated as parts of those Chapters despite general exclusions, the Tribunal concluded the DVRs fall within parts-of-aircraft classification rather than video recording apparatus. Outcome: impugned classification under video apparatus overturned and DVRs classed as aircraft parts, appeal allowed.
Classification dispute over imported digital video recorders resolved by applying the suitability-for-use test: devices engineered and interfacing with Hawk aircraft avionics, incapable of standalone commercial operation, were held to be solely or principally for aircraft use. Applying the principle that parts suitable solely or principally for Chapters 86-88 are treated as parts of those Chapters despite general exclusions, the Tribunal concluded the DVRs fall within parts-of-aircraft classification rather than video recording apparatus. Outcome: impugned classification under video apparatus overturned and DVRs classed as aircraft parts, appeal allowed.
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