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...
After insertion of Article 226(2), territorial jurisdiction extends to a High Court where part of the cause of action arises. Because the amalgamated petitioner was at Pune, the recovery notice was received there, the consequences of the impugned demands operated there, and the case had been transferred under Section 127 to the Pune officer, the writ petition was maintainable in Bombay; the Delhi officer was functus officio and effective relief could be granted only in Pune. On merits, the Revenue failed to produce any assessment, rectification, intimation, or service record supporting the demands, so an adverse inference arose and recovery of the non-existent demands was impermissible. The demands, recovery notice, and computation sheets were quashed.
After insertion of Article 226(2), territorial jurisdiction extends to a High Court where part of the cause of action arises. Because the amalgamated petitioner was at Pune, the recovery notice was received there, the consequences of the impugned demands operated there, and the case had been transferred under Section 127 to the Pune officer, the writ petition was maintainable in Bombay; the Delhi officer was functus officio and effective relief could be granted only in Pune. On merits, the Revenue failed to produce any assessment, rectification, intimation, or service record supporting the demands, so an adverse inference arose and recovery of the non-existent demands was impermissible. The demands, recovery notice, and computation sheets were quashed.
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