Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
GST appeals must be filed within three months of communication of the order. The appellate authority may admit a delayed appeal only on sufficient cause and only during the further one-month period expressly permitted by the statute. The Limitation Act does not apply to enlarge this limited condonation power where the GST appellate scheme does not provide for such application. An appeal filed after both periods, particularly where the substantial delay remains inadequately explained, is time-barred and cannot be entertained.
GST appeals must be filed within three months of communication of the order. The appellate authority may admit a delayed appeal only on sufficient cause and only during the further one-month period expressly permitted by the statute. The Limitation Act does not apply to enlarge this limited condonation power where the GST appellate scheme does not provide for such application. An appeal filed after both periods, particularly where the substantial delay remains inadequately explained, is time-barred and cannot be entertained.
Note: It is a system-generated summary and is for quick reference only.
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