Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Section 107(4) gives the Appellate Authority discretion to admit an appeal within the additional one-month condonable period if sufficient cause prevented timely filing. Where an appeal is presented within that period, the authority must examine the explanation for delay on its merits, including uncertainty created by overlapping statutory changes and portal-related constraints. Rejection as time-barred without properly considering that explanation is unsustainable. The appeal was therefore restored for fresh consideration on merits.
Section 107(4) gives the Appellate Authority discretion to admit an appeal within the additional one-month condonable period if sufficient cause prevented timely filing. Where an appeal is presented within that period, the authority must examine the explanation for delay on its merits, including uncertainty created by overlapping statutory changes and portal-related constraints. Rejection as time-barred without properly considering that explanation is unsustainable. The appeal was therefore restored for fresh consideration on merits.
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