Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
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