Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
The HC dismissed the writ petitions subject to conditions: the Appellate Authority's initial rejection of an appeal for failure to make the mandatory pre-deposit was upheld as valid, and a subsequent belated appeal was held time-barred; res judicata did not apply because the first appeal was not an appeal in law. The petitions are disposed by directing restoration of the appeal before the Appellate Authority provided the petitioner deposits 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within 30 days of receipt of the order, failing which the Appellate Authority may proceed in accordance with law.
The HC dismissed the writ petitions subject to conditions: the Appellate Authority's initial rejection of an appeal for failure to make the mandatory pre-deposit was upheld as valid, and a subsequent belated appeal was held time-barred; res judicata did not apply because the first appeal was not an appeal in law. The petitions are disposed by directing restoration of the appeal before the Appellate Authority provided the petitioner deposits 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within 30 days of receipt of the order, failing which the Appellate Authority may proceed in accordance with law.
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