Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of order communication, with discretionary one-month extension for sufficient cause under Section 107(4). Where legislation creates special limitation regime with terminal date, general provisions of Limitation Act do not apply. Appellate authority's condonation power is strictly confined to statutory framework. Appeals filed beyond combined four-month period (three months plus one month extension) under Section 107(1) and 107(4) were dismissed as time-barred. Court emphasized that statutory remedies must strictly adhere to prescribed limitation periods in special tax legislation.
HC held that appellate authority lacks inherent power to condone delay beyond statutory limits under CGST Act Section 107. Appeals must be filed within three months of order communication, with discretionary one-month extension for sufficient cause under Section 107(4). Where legislation creates special limitation regime with terminal date, general provisions of Limitation Act do not apply. Appellate authority's condonation power is strictly confined to statutory framework. Appeals filed beyond combined four-month period (three months plus one month extension) under Section 107(1) and 107(4) were dismissed as time-barred. Court emphasized that statutory remedies must strictly adhere to prescribed limitation periods in special tax legislation.
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