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...
A refund claim arising from export of services was rejected by a non-speaking order that failed to record any specific finding on entitlement and merely reproduced clauses of the agreement. The High Court held that such bald disposal was contrary to the requirement of a reasoned determination and principles of natural justice, because the authority did not adjudicate the petitioner's submissions or material before it. The impugned appellate order was quashed, and the matter was remanded for de novo consideration by the original authority with an opportunity of hearing, leaving all contentions open.
A refund claim arising from export of services was rejected by a non-speaking order that failed to record any specific finding on entitlement and merely reproduced clauses of the agreement. The High Court held that such bald disposal was contrary to the requirement of a reasoned determination and principles of natural justice, because the authority did not adjudicate the petitioner's submissions or material before it. The impugned appellate order was quashed, and the matter was remanded for de novo consideration by the original authority with an opportunity of hearing, leaving all contentions open.
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