https://www.taxtmi.com/caselaws?id=166125 Transfer of residence exemption under Rule 2(b) requires personal and household effects to have been possessed and used abroad by the returning person or family for at least one year. The use condition should be applied reasonably as part of a beneficial concession: where the prescribed overseas possession is established or accepted, use may ordinarily be presumed. New-looking articles or the absence of visible wear do not alone justify denial, unless exceptional facts clearly establish that an article could not have been used or was plainly unused. On these principles, the disputed articles qualified for the transfer of residence concession. en-us Fri, 22 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166125 Transfer of residence exemption under Rule 2(b) requires personal and household effects to have been possessed and used abroad by the returning person or family for at least one year. The use condition should be applied reasonably as part of a beneficial concession: where the prescribed overseas possession is established or accepted, use may ordinarily be presumed. New-looking articles or the absence of visible wear do not alone justify denial, unless exceptional facts clearly establish that an article could not have been used or was plainly unused. On these principles, the disputed articles qualified for the transfer of residence concession. Case-Laws Customs Fri, 22 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166125