https://www.taxtmi.com/caselaws?id=154133 A tribunal's order is vitiated when it proceeds on an erroneous factual assumption, ignores contracts or objections already on record, or draws adverse inferences on a false premise. In the context of deduction for outside sales, non-consideration of material evidence and reliance on conjectures and surmises undermines the decision. The same principle applies to condonation of delay: although discretion exists on sufficient cause, an order cannot stand if the tribunal ignores a filed objection and acts on an incorrect assumption that no objection was made. The operative effect is that material on record must be considered before either deduction or limitation issues are decided. en-us Fri, 13 Jan 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154133 A tribunal's order is vitiated when it proceeds on an erroneous factual assumption, ignores contracts or objections already on record, or draws adverse inferences on a false premise. In the context of deduction for outside sales, non-consideration of material evidence and reliance on conjectures and surmises undermines the decision. The same principle applies to condonation of delay: although discretion exists on sufficient cause, an order cannot stand if the tribunal ignores a filed objection and acts on an incorrect assumption that no objection was made. The operative effect is that material on record must be considered before either deduction or limitation issues are decided. Case-Laws VAT and Sales Tax Fri, 13 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154133