Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
The appellate authority had no power to condone delay beyond the statutory limit under Section 107, so its refusal to entertain the belated appeal was upheld. The High Court, however, found that the original adjudication order had not been properly communicated and the petitioner should not be left without a remedy. Exercising writ jurisdiction under Article 226 and applying the principle recognised in Tecnimont Private Limited, the Court condoned the delay independently, permitted revival of the appeal, and directed that the matter be decided on merits in accordance with law.
The appellate authority had no power to condone delay beyond the statutory limit under Section 107, so its refusal to entertain the belated appeal was upheld. The High Court, however, found that the original adjudication order had not been properly communicated and the petitioner should not be left without a remedy. Exercising writ jurisdiction under Article 226 and applying the principle recognised in Tecnimont Private Limited, the Court condoned the delay independently, permitted revival of the appeal, and directed that the matter be decided on merits in accordance with law.
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