Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
Writ jurisdiction can be used to condone delay in filing a statutory appeal where the delay was shown to be beyond the appellant's control and refusal to hear the matter on merits would cause grave prejudice. Although the appellate authority lacked power to condone delay beyond the statutory limit under Section 107, the High Court followed its earlier Division Bench view and intervened to prevent injustice. The 84-day delay was therefore condoned, the time-bar dismissal was set aside, and the appellate authority was directed to entertain and decide the appeal on merits.
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