Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.
Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.
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