Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
Dismissal of an appeal by the appellate authority due to procedural defects, including the failure to submit a Board Resolution appointing the authorized signatory, the non-mentioning of the signatory's name, delay in filing the appeal, and incorrect mode of pre-deposit payment. The High Court held that the appellant was not given an opportunity to rectify these defects, which are minor procedural lapses. Relying on precedents, the court emphasized that justice cannot be denied for failure to comply with procedures without allowing the appellant to rectify the defects. The court also addressed the issue of pre-deposit payment through DRC-03, citing a previous case where the High Court directed the concerned authority to issue clarification on this industry-wide issue. Consequently, the High Court quashed the appellate order and remanded the matter for de novo adjudication by the appellate authority.
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