Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed before this High Court. Thereafter without withdrawing the Review Petition this Appeal has been filed on 12.02.2019,i.e, after the lapse of one and half years. Whereas the limitation of filing this appeal is 180 days. Even if the limitation of 180 days is calculated from the date of withdrawal of the writ petition 04.09.2017, even then this appeal is hopelessly time barred. - HC
Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed before this High Court. Thereafter without withdrawing the Review Petition this Appeal has been filed on 12.02.2019,i.e, after the lapse of one and half years. Whereas the limitation of filing this appeal is 180 days. Even if the limitation of 180 days is calculated from the date of withdrawal of the writ petition 04.09.2017, even then this appeal is hopelessly time barred. - HC
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