Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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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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