Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Service of order - change of address which was notified too - notice sent to an old address - delay in filing appeal or not - there is no actual ‘service’ or ‘communication’ of the decision/order upon the appellant - Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation. When computed from such date, the appeal is filed within the time of sixty days. Thus, there is no delay in filing the appeal. - AT
Service of order - change of address which was notified too - notice sent to an old address - delay in filing appeal or not - there is no actual ‘service’ or ‘communication’ of the decision/order upon the appellant - Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation. When computed from such date, the appeal is filed within the time of sixty days. Thus, there is no delay in filing the appeal. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
