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    Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
    Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
    Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
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    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
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      Section 61(2) establishes a 30 day appeal period with a Tribunal...

      Condonation of Delay under the IBC: statutory limits on appeal timelines cannot be enlarged by Section 198, appeal dismissed.

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      IBCMarch 5, 2026Case LawsAT
      Section 61(2) establishes a 30 day appeal period with a Tribunal extension ceiling of 15 days; Section 198 addresses condonation of delay in performance of time bound Board functions but does not expand the Tribunal's statutory power to extend appeal timelines. The Tribunal reasoned that Section 198's non obstante clause is contextual to Board duties under the Code and cannot be invoked to cure a 103 day delay, therefore the condonation application and appeal memo were rejected on limitation grounds. The Tribunal also recognised, without deciding merits, that the statutory regulator has locus to file appeals when aggrieved, albeit limitation barred relief here.

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      ActsIncome Tax