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 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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