Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department itself agrees that the impugned order in appealable form was in fact served on 25.11.2019. If that was not case and the department was of the view that the impugned order had been served on the appellants when it was issued on 23.08.2018, they should have proceeded to recover the sums due from the appellant after expiry of the period of appeal. On the contrary department chose to stay mum - thus, there is definitely delay in filing of the appeal but delay has been explained by the appellants in their affidavit. - Delay condoned - AT
Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department itself agrees that the impugned order in appealable form was in fact served on 25.11.2019. If that was not case and the department was of the view that the impugned order had been served on the appellants when it was issued on 23.08.2018, they should have proceeded to recover the sums due from the appellant after expiry of the period of appeal. On the contrary department chose to stay mum - thus, there is definitely delay in filing of the appeal but delay has been explained by the appellants in their affidavit. - Delay condoned - AT
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TaxTMI 
TaxTMI 
of 4918 
