Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
Condonation of delay in filing an appeal before the appellate authority - The High Court disagreed with the State's contention regarding the implied exclusion of Section 5 of the Limitation Act, 1963. It emphasized that in the absence of a specific exclusion of Section 5, it would be improper to read an implied exclusion. - The Court set aside the order of the appellate authority refusing to condone the delay under Section 107 of the WBGST Act, 2017. It held that the appellate authority had failed to exercise jurisdiction in refusing to entertain the application under Section 5 of the Limitation Act, 1963. Consequently, the delay in preferring the appeal was condoned, and the appeal was restored to its original file and number.
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