Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was submitted with a delay. The online filing, completed within the prescribed time along with an electronic copy of the order, constitutes valid filing. The Court remitted the appeals back to the Appellate Authority for consideration on merits, ruling that mere delay in physical submission cannot deprive a party of a hearing when online filing was within the limitation period.
The HC held that the requirement of physically filing a certified copy of the impugned order is not mandatory. An appeal filed online within the prescribed limitation period can be condoned even if the certified copy was submitted with a delay. The online filing, completed within the prescribed time along with an electronic copy of the order, constitutes valid filing. The Court remitted the appeals back to the Appellate Authority for consideration on merits, ruling that mere delay in physical submission cannot deprive a party of a hearing when online filing was within the limitation period.
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