Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be deliberate and intentional. When the impugned order was passed, at that time there was spread of Covid Virus. So the petitioner cannot take any advantage of spread of Covid Virus subsequently. Even when the limitation expired, at that time also there was no spread of Covid Virus - No sufficient ground is made out to condone such a long delay in filing of this revision. So, delay cannot be legally condoned. Resultantly, the application for condonation of delay stands dismissed. - DSC
Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be deliberate and intentional. When the impugned order was passed, at that time there was spread of Covid Virus. So the petitioner cannot take any advantage of spread of Covid Virus subsequently. Even when the limitation expired, at that time also there was no spread of Covid Virus - No sufficient ground is made out to condone such a long delay in filing of this revision. So, delay cannot be legally condoned. Resultantly, the application for condonation of delay stands dismissed. - DSC
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