Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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The Delhi High Court considered a case involving condonation of delay in re-filing a review petition. The reasons provided for the delay included counsel's indisposition and procedural formalities due to the Petitioner being a Government Department. The Court found the reason of verbatim copy inadequate but accepted counsel's ill health as a valid ground. The Court noted that the cash seized was not stock in trade for the taxpaying business of optical lenses. Ultimately, the Court allowed the application for condonation of delay in re-filing the review petition, as there were no grounds to review the order dated 22.08.2023.
The Delhi High Court considered a case involving condonation of delay in re-filing a review petition. The reasons provided for the delay included counsel's indisposition and procedural formalities due to the Petitioner being a Government Department. The Court found the reason of verbatim copy inadequate but accepted counsel's ill health as a valid ground. The Court noted that the cash seized was not stock in trade for the taxpaying business of optical lenses. Ultimately, the Court allowed the application for condonation of delay in re-filing the review petition, as there were no grounds to review the order dated 22.08.2023.
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