Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Insolvency and BankruptcyJanuary 10, 2023Case LawsAT
Condonation of delay in filing appeal - appeal filed on the 35th day - Keeping in mind, the provisions of the I & B Code, 2016, having an overriding effect, in respect of other Laws, as per Section 238 of the Code, this Tribunal, taking into consideration of yet another fact that the I & B Code, 2016, is an inbuilt and a self-contained one, yet the Limitation Act, 1963, cannot supersede / march over, the I & B Code, 2016 - AT
Condonation of delay in filing appeal - appeal filed on the 35th day - Keeping in mind, the provisions of the I & B Code, 2016, having an overriding effect, in respect of other Laws, as per Section 238 of the Code, this Tribunal, taking into consideration of yet another fact that the I & B Code, 2016, is an inbuilt and a self-contained one, yet the Limitation Act, 1963, cannot supersede / march over, the I & B Code, 2016 - AT
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