Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Condonation of delay in the Revenue's income-tax appeal depends on whether sufficient cause is shown through a bona fide and adequately explained process, rather than on the length of delay alone. Departmental scrutiny, approvals, record collection and preparation of the appeal memorandum may constitute sufficient cause where the explanation is not specifically denied or shown to be non-existent. Handwritten dates in an otherwise standard-form delay application do not by themselves establish that the explanation is stereotyped or unreliable when the application materially accounts for the delay. On these facts, the departmental procedural delay was treated as bona fide, the delay was condoned, and the appeal was directed for admission processing.
Condonation of delay in the Revenue's income-tax appeal depends on whether sufficient cause is shown through a bona fide and adequately explained process, rather than on the length of delay alone. Departmental scrutiny, approvals, record collection and preparation of the appeal memorandum may constitute sufficient cause where the explanation is not specifically denied or shown to be non-existent. Handwritten dates in an otherwise standard-form delay application do not by themselves establish that the explanation is stereotyped or unreliable when the application materially accounts for the delay. On these facts, the departmental procedural delay was treated as bona fide, the delay was condoned, and the appeal was directed for admission processing.
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