Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
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