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...
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The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
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