https://www.taxtmi.com/caselaws?id=166635 The Tribunal overturned the denial of the Transfer of Residence concession, emphasizing the ownership, possession, and joint use of the articles by the appellant and his family as qualifying factors under the Transfer of Residence Rules. The appellant's eligibility for the concession was confirmed based on satisfactory possession of the items and their use by the appellant and his family, leading to the appeal being allowed. en-us Tue, 01 Nov 1983 00:00:00 +0530 Wed, 29 Oct 2014 12:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166635 The Tribunal overturned the denial of the Transfer of Residence concession, emphasizing the ownership, possession, and joint use of the articles by the appellant and his family as qualifying factors under the Transfer of Residence Rules. The appellant's eligibility for the concession was confirmed based on satisfactory possession of the items and their use by the appellant and his family, leading to the appeal being allowed. Case-Laws Customs Tue, 01 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166635