Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Unexplained jewellery could not be added where the assessee produced a detailed break-up of ornaments, family-wise allocation, affidavits for gifts on marriage and other occasions, supporting bills, and bank withdrawals showing purchases. CBDT Instruction No. 1916 and the precedent in Vibhu Aggarwal were applied to recognise reasonable family holding of jewellery having regard to status, customs, and customary occasions, so the Assessing Officer's addition was deleted.
Unexplained jewellery could not be added where the assessee produced a detailed break-up of ornaments, family-wise allocation, affidavits for gifts on marriage and other occasions, supporting bills, and bank withdrawals showing purchases. CBDT Instruction No. 1916 and the precedent in Vibhu Aggarwal were applied to recognise reasonable family holding of jewellery having regard to status, customs, and customary occasions, so the Assessing Officer's addition was deleted.
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