Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
Rule 29 compliance for additional evidence required fresh examination where an affidavit accompanying Paper Book No. II-A expressly sought permission and the materials were prima facie available in the Tribunal's records. The dismissal of the related rectification application was partly set aside and remitted for determining whether the paper book had been properly filed under Rule 29, whether its contents were relevant to the appeal, and any consequential relief. Findings concerning the other paper book and remaining grounds remained undisturbed.
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TaxTMI 
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