Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Revenue records prevailed over guideline-value entries in determining whether the land was agricultural, and clear evidence of agricultural classification and activity required exclusion of the land from the definition of capital asset for capital gains tax. The HC held that the Tribunal and first appellate authority misread the material, ignored revenue records, sale deeds, photographs and agricultural income evidence, and wrongly treated the land as non-agricultural; that finding was reversed in favour of the assessee. The Court also held that the Tribunal had jurisdiction to revisit the assessments and entertain appeals from both sides, so its competence was upheld even though its merits reasoning was disapproved.
Revenue records prevailed over guideline-value entries in determining whether the land was agricultural, and clear evidence of agricultural classification and activity required exclusion of the land from the definition of capital asset for capital gains tax. The HC held that the Tribunal and first appellate authority misread the material, ignored revenue records, sale deeds, photographs and agricultural income evidence, and wrongly treated the land as non-agricultural; that finding was reversed in favour of the assessee. The Court also held that the Tribunal had jurisdiction to revisit the assessments and entertain appeals from both sides, so its competence was upheld even though its merits reasoning was disapproved.
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