Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
