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...
Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting explanations for delays to advance substantial justice. Considering the appellant's circumstances, including their remote location and irregular email checking habits, the Tribunal accepted the explanation provided for the delay.
Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting explanations for delays to advance substantial justice. Considering the appellant's circumstances, including their remote location and irregular email checking habits, the Tribunal accepted the explanation provided for the delay.
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