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...
Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected.
Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected.
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