https://www.taxtmi.com/caselaws?id=73370 Transfer of residence concession for a room air-conditioner and a car air-conditioner depends on establishing possession for the prescribed minimum period. An accepted purchase voucher can establish acquisition, while a service invoice can support continued possession and use. Once the required period of possession is shown or accepted, use during that period may ordinarily be presumed. The concession should not be denied merely because the goods appear new or lack visible signs of use, absent contrary evidence. Both air-conditioners qualified for the transfer of residence benefit. en-us Wed, 15 Jul 1987 00:00:00 +0530 Tue, 31 May 2011 15:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73370 Transfer of residence concession for a room air-conditioner and a car air-conditioner depends on establishing possession for the prescribed minimum period. An accepted purchase voucher can establish acquisition, while a service invoice can support continued possession and use. Once the required period of possession is shown or accepted, use during that period may ordinarily be presumed. The concession should not be denied merely because the goods appear new or lack visible signs of use, absent contrary evidence. Both air-conditioners qualified for the transfer of residence benefit. Case-Laws Customs Wed, 15 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73370