Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
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