https://www.taxtmi.com/caselaws?id=166125 Rule 2(b) of the Transfer of Residence Rules, 1978 requires personal and household effects to have been in the possession and use of the person or family abroad for at least one year, but the concession must be applied reasonably as a beneficial exemption. Once possession for the prescribed period is established or accepted, actual use during that period may ordinarily be presumed. Denial cannot rest merely on the fact that the goods appear new or show no obvious wear, except where the facts clearly indicate that the articles were plainly unused. On these facts, the transfer of residence concession was available for the disputed articles. 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 Rule 2(b) of the Transfer of Residence Rules, 1978 requires personal and household effects to have been in the possession and use of the person or family abroad for at least one year, but the concession must be applied reasonably as a beneficial exemption. Once possession for the prescribed period is established or accepted, actual use during that period may ordinarily be presumed. Denial cannot rest merely on the fact that the goods appear new or show no obvious wear, except where the facts clearly indicate that the articles were plainly unused. On these facts, the transfer of residence concession was available for the disputed articles. Case-Laws Customs Fri, 22 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166125