Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Customs-duty refund limitation for provisionally assessed duty runs from communication of the final assessment order to the person entitled to claim refund, rather than from the order's date. A limitation period cannot begin before the claimant has actual or constructive knowledge of the order creating the remedy. Revenue must establish service through the prescribed statutory mode; mere despatch without proof of delivery is insufficient. In the absence of Revenue evidence of despatch or delivery, and with unrebutted postal evidence of receipt, the refund claim was treated as filed within the one-year period and remained eligible for consideration.
Customs-duty refund limitation for provisionally assessed duty runs from communication of the final assessment order to the person entitled to claim refund, rather than from the order's date. A limitation period cannot begin before the claimant has actual or constructive knowledge of the order creating the remedy. Revenue must establish service through the prescribed statutory mode; mere despatch without proof of delivery is insufficient. In the absence of Revenue evidence of despatch or delivery, and with unrebutted postal evidence of receipt, the refund claim was treated as filed within the one-year period and remained eligible for consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
