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...
Refund claims arising from an appellate order must be filed within one year from the date of that order under Section 27(1B)(b); the later filing here was therefore time-barred. The Tribunal also held that Section 26 did not apply because the case was not one of return or re-importation of exported goods, and in any event that provision contained its own time requirement, which was not met. The pending Revenue appeal did not alter the statutory limitation period. The rejection of the refund application on limitation grounds was upheld.
Refund claims arising from an appellate order must be filed within one year from the date of that order under Section 27(1B)(b); the later filing here was therefore time-barred. The Tribunal also held that Section 26 did not apply because the case was not one of return or re-importation of exported goods, and in any event that provision contained its own time requirement, which was not met. The pending Revenue appeal did not alter the statutory limitation period. The rejection of the refund application on limitation grounds was upheld.
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