Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
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