https://www.taxtmi.com/caselaws?id=43118 A portable generator brought to India on transfer of residence was treated as eligible household effects under the Transfer of Residence Rules, 1978, because purchase receipt and embassy confirmation established acquisition and continued possession for more than one year before return. The authorities had not rebutted that evidence, and the item's new appearance did not defeat the proved period of ownership. The expression "household effects" was construed broadly to cover articles contributing to household use or convenience, and a portable generator purchased for personal use remained a personal or household effect even if used mainly for picnic purposes. The denial of transfer of residence benefit was therefore unsustainable, and release of the generator was directed. en-us Tue, 11 Sep 1990 00:00:00 +0530 Wed, 16 Jun 2010 12:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43118 A portable generator brought to India on transfer of residence was treated as eligible household effects under the Transfer of Residence Rules, 1978, because purchase receipt and embassy confirmation established acquisition and continued possession for more than one year before return. The authorities had not rebutted that evidence, and the item's new appearance did not defeat the proved period of ownership. The expression "household effects" was construed broadly to cover articles contributing to household use or convenience, and a portable generator purchased for personal use remained a personal or household effect even if used mainly for picnic purposes. The denial of transfer of residence benefit was therefore unsustainable, and release of the generator was directed. Case-Laws Customs Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43118