Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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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.
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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