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...
Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - The High Court held that, the appellate authority cannot be faulted for rejecting the appeal. - However, the High Court condoned the delay on the ground that, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother. Matter restored back to appellate authority.
Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - The High Court held that, the appellate authority cannot be faulted for rejecting the appeal. - However, the High Court condoned the delay on the ground that, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother. Matter restored back to appellate authority.
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TaxTMI 
TaxTMI 
