Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
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...
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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