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...
Denial of transitional credit could not be sustained where the appellate authority ignored material documentary evidence placed by the claimant, including a certificate and receipt evidencing payment of service tax into the Government treasury. That non-consideration amounted to clear non-application of mind and rendered the appellate order unsustainable; the original order, which rested on the same foundation, also failed. The HC therefore quashed both orders and remanded the matter for de novo consideration by a reasoned speaking order after granting personal hearing, leaving all contentions open.
Denial of transitional credit could not be sustained where the appellate authority ignored material documentary evidence placed by the claimant, including a certificate and receipt evidencing payment of service tax into the Government treasury. That non-consideration amounted to clear non-application of mind and rendered the appellate order unsustainable; the original order, which rested on the same foundation, also failed. The HC therefore quashed both orders and remanded the matter for de novo consideration by a reasoned speaking order after granting personal hearing, leaving all contentions open.
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