Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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The HC sustained rejection of a revision application filed with a delay of 1,460 days because the explanation of partner disputes was vague and did not establish sufficient cause. It noted that the firm continued to comply with statutory obligations, including audits and return filing, during the alleged period of impediment, showing no inability to file on time. As the Commissioner's view on unexplained delay was a plausible one, no interference was warranted in writ jurisdiction. The Court also held that, once delay was the ground of rejection, the authority should not have commented on merits; those observations were directed to be ignored and not treated as precedent.
The HC sustained rejection of a revision application filed with a delay of 1,460 days because the explanation of partner disputes was vague and did not establish sufficient cause. It noted that the firm continued to comply with statutory obligations, including audits and return filing, during the alleged period of impediment, showing no inability to file on time. As the Commissioner's view on unexplained delay was a plausible one, no interference was warranted in writ jurisdiction. The Court also held that, once delay was the ground of rejection, the authority should not have commented on merits; those observations were directed to be ignored and not treated as precedent.
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