Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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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