Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
