Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court found merit in the petitioner's submissions regarding health issues causing the delay in filing the appeal, as supported by affidavits and documentary evidence. Despite the absence of illegality in the impugned order, the court invoked its writ jurisdiction to ensure justice by condoning the delay and allowing the appeal to proceed.
Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court found merit in the petitioner's submissions regarding health issues causing the delay in filing the appeal, as supported by affidavits and documentary evidence. Despite the absence of illegality in the impugned order, the court invoked its writ jurisdiction to ensure justice by condoning the delay and allowing the appeal to proceed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
