Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
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