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...
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
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