Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window.
Section 128(1) of the Customs Act prescribes a mandatory 60-day period for filing an appeal, with only a further 30 days available for condonation on sufficient cause shown. Once that outer limit expires, the Commissioner (Appeals) lacks jurisdiction to admit the appeal, and section 5 of the Limitation Act is excluded. The Tribunal applied Singh Enterprises and upheld dismissal of the appeal as time-barred, holding that alleged natural justice violations could not be examined outside the statutory appeal window.
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