Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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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.
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