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...
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
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