https://www.taxtmi.com/caselaws?id=73370 Transfer of residence concession for a room air-conditioner and a car air-conditioner was considered under the Transfer of Residence Rules. An accepted purchase voucher was treated as proof of acquisition, and a service invoice supported continued possession and use during the relevant minimum period. Once possession for the prescribed period is established, use may ordinarily be presumed. The concession could not be denied merely because the articles appeared new or lacked visible signs of use, absent contrary evidence. On that basis, the appellant was held entitled to the transfer of residence benefit for both air-conditioners. 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 was considered under the Transfer of Residence Rules. An accepted purchase voucher was treated as proof of acquisition, and a service invoice supported continued possession and use during the relevant minimum period. Once possession for the prescribed period is established, use may ordinarily be presumed. The concession could not be denied merely because the articles appeared new or lacked visible signs of use, absent contrary evidence. On that basis, the appellant was held entitled to the transfer of residence benefit for both air-conditioners. Case-Laws Customs Wed, 15 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73370