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...
Exports of white refined sugar made under specific permission and approved quota could not be denied RoDTEP benefits merely because sugar had been placed in the restricted category. The HC held that the restriction did not amount to a total prohibition or absolute ineligibility under the scheme, and that denial on the footing that such exports were prohibited was based on a misreading of the notification and scheme conditions. Applying the principle of uniform interpretation of Central statutes and relying on prior Gujarat HC precedent that had attained finality, the Court directed grant or restoration of RoDTEP benefits, refund of amounts already recovered with interest, and stoppage of coercive recovery.
Exports of white refined sugar made under specific permission and approved quota could not be denied RoDTEP benefits merely because sugar had been placed in the restricted category. The HC held that the restriction did not amount to a total prohibition or absolute ineligibility under the scheme, and that denial on the footing that such exports were prohibited was based on a misreading of the notification and scheme conditions. Applying the principle of uniform interpretation of Central statutes and relying on prior Gujarat HC precedent that had attained finality, the Court directed grant or restoration of RoDTEP benefits, refund of amounts already recovered with interest, and stoppage of coercive recovery.
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