Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Page of 4920
Press 'Enter' after typing page number.
581 to 600 of 98394 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board of Indirect Taxes and Customs extended time for filing appeal against certain orders under BGST Act beyond statutory period. Extraordinary jurisdiction under Article 226 cannot be invoked when alternate remedies available and assessee failed to avail them diligently within stipulated time.
Condonation of delay in filing appeal is governed by Section 5 of Limitation Act. When special statute provides period for initiating proceeding and authority to condone delay without specifying time limit, Section 5 applies. Central Board of Indirect Taxes and Customs extended time for filing appeal against certain orders under BGST Act beyond statutory period. Extraordinary jurisdiction under Article 226 cannot be invoked when alternate remedies available and assessee failed to avail them diligently within stipulated time.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
