Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Condonation of extraordinary delay in re-presenting departmental tax appeals requires a reasonable, plausible and bona fide explanation supported by a coherent account of the period of inaction. General assertions of administrative workload, simultaneous appeal filings, voluminous records and procedural requirements do not establish sufficient cause. Delay in re-presentation is assessed less rigorously than delay under the Limitation Act, but government departments receive no preferential treatment and must show diligence and bona fide effort. The condonation applications were dismissed, and the departmental appeals were rejected.
Condonation of extraordinary delay in re-presenting departmental tax appeals requires a reasonable, plausible and bona fide explanation supported by a coherent account of the period of inaction. General assertions of administrative workload, simultaneous appeal filings, voluminous records and procedural requirements do not establish sufficient cause. Delay in re-presentation is assessed less rigorously than delay under the Limitation Act, but government departments receive no preferential treatment and must show diligence and bona fide effort. The condonation applications were dismissed, and the departmental appeals were rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
