Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. - HC
Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. - HC
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