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...
Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
Successive applications under Section 65 cannot be used to reopen allegations of fraudulent or malicious initiation of insolvency proceedings once an earlier challenge has been rejected and the admission order has attained finality. The Tribunal treated the later application as a repetitive attempt to revive concluded issues, noting that mere repetition without fresh substantiating material could not sustain relief after findings on debt and default had become final. It also held that a litigant who falsely denied filing an earlier appeal and suppressed that dismissal failed to approach the Tribunal with clean hands, so the concealment itself justified denial of relief and adverse consequences, including costs.
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