Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the appellate authority determined it to be 73 days. The court acknowledged that the delay was beyond the condonable period. - The court considered the petitioner's ill health and medical condition as sufficient cause for the delay in filing the appeal. They found that the petitioner had provided evidence, including a doctor's certificate, to support their claim. - In the interest of justice and considering the appeal as a valuable statutory right, the court decided to condone the delay by imposing a cost of Rs. 20,000.
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