Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
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