Just a moment...
We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic
• Quick overview summary answering your query with references
• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced
• Includes everything in Basic
• Detailed report covering:
- Overview Summary
- Governing Provisions [Acts, Notifications, Circulars]
- Relevant Case Laws
- Tariff / Classification / HSN
- Expert views from TaxTMI
- Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.
Help Us Improve - by giving the rating with each AI Result:
Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Supreme Court dismisses civil appeal citing lack of grounds; delays condoned. Justices Bharucha, Santosh Hegde, Sabharwal.</h1> The Supreme Court of India dismissed a civil appeal for lack of grounds indicating a perverse conclusion in evidence assessment. The delay was condoned. ... Appreciation of evidence - perverse conclusion - appellate interference standard on findings of fact - condonation of delayAppreciation of evidence - perverse conclusion - appellate interference standard on findings of fact - Whether the appellate court should interfere with the Tribunal's findings of fact on appreciation of evidence. - HELD THAT: - The Court held that interference with appreciation of evidence by this Court is permissible only if it is shown that the conclusion under challenge is such that it could not possibly have been arrived at by persons duly instructed upon the material before them, i.e., the conclusion is perverse. No ground of appeal asserted that the impugned conclusion met this threshold of perversity. Although counsel was heard to the extent considered necessary, the requisite showing of perversity was absent. The Court accordingly declined to reassess the factual conclusions reached below and dismissed the civil appeal. The Court recorded that delay in filing was condoned.Appeal dismissed for want of any ground showing the conclusion to be perverse; delay condoned.Final Conclusion: The civil appeal is dismissed: delay in filing was condoned and the Court declined to interfere with findings of fact because no ground established that the conclusion was perverse. The Supreme Court of India dismissed a civil appeal due to lack of grounds showing a perverse conclusion in the appreciation of evidence. Delay was condoned. Justices S.P. Bharucha, N. Santosh Hegde, and Y.K. Sabharwal presided over the case.