Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Rejection of appeal filed by the petitioner - time limitation - self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the GST Act - The High Court concluded that the appeal should not be dismissed solely for the delay in filing the certified copy within seven days. The court quashed the impugned order and directed the appellate authority to rehear the appeals and issue a reasoned decision on the merits within three months.
Rejection of appeal filed by the petitioner - time limitation - self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the GST Act - The High Court concluded that the appeal should not be dismissed solely for the delay in filing the certified copy within seven days. The court quashed the impugned order and directed the appellate authority to rehear the appeals and issue a reasoned decision on the merits within three months.
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TaxTMI 
TaxTMI 
of 4896 
