Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC condoned a 51-day delay in filing the appeal, finding the petitioner's reasons-time taken to gather supporting documents, reconcile records, and obtain legal advice-genuine and sufficient. The appeal was restored before the 2nd respondent subject to the petitioner paying Rs. 5,000 to the specified government medical institution within two weeks of receiving the order. The petition was disposed of accordingly.
The HC condoned a 51-day delay in filing the appeal, finding the petitioner's reasons-time taken to gather supporting documents, reconcile records, and obtain legal advice-genuine and sufficient. The appeal was restored before the 2nd respondent subject to the petitioner paying Rs. 5,000 to the specified government medical institution within two weeks of receiving the order. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.