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Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
HC overturned revenue authority's rejection of delay condonation for late audit report filing. The delay of 1 hour, 19 minutes, and 16 seconds occurred due to technical difficulties during upload, extending past midnight of the deadline. While petitioner's technical glitch claims lacked specific proof, HC adopted a pragmatic approach, noting the minimal time overrun occurring in early morning hours would not impede revenue processing. The court found the revenue authority's order rejecting condonation to be perverse, particularly given the brief duration of delay and circumstances of submission under deadline pressure. Petition granted, delay condoned under s.119(2)(b).
HC overturned revenue authority's rejection of delay condonation for late audit report filing. The delay of 1 hour, 19 minutes, and 16 seconds occurred due to technical difficulties during upload, extending past midnight of the deadline. While petitioner's technical glitch claims lacked specific proof, HC adopted a pragmatic approach, noting the minimal time overrun occurring in early morning hours would not impede revenue processing. The court found the revenue authority's order rejecting condonation to be perverse, particularly given the brief duration of delay and circumstances of submission under deadline pressure. Petition granted, delay condoned under s.119(2)(b).
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