Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed.
The HC held that appellate interference with a discretionary order condoning delay is limited, and will not be warranted unless the Tribunal's exercise of discretion is shown to be arbitrary, perverse, or based on untenable grounds. Here, the Tribunal had considered the explanation for the 763-day delay, the connected nature of the pending appeals between the same parties, and the need to decide the matter on merits in the interest of substantial justice. As no infirmity in that reasoning was established, the order condoning delay was upheld and the challenge failed.
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