https://www.taxtmi.com/highlights?id=39471 Right to file the appeal and have the said appeal decided on merits, if it is filed within the period of limitation, is conferred by the statute and that cannot be taken away by imposing the condition of deposit of an amount leading to dismissal of the main appeal itself if the said condition is not satisfied - Position would have been different if the provision of appeal itself contained a condition of pre-deposit of certain amount. That is not so. - SC en-us Sat, 19 May 2018 08:47:56 +0530 Sat, 19 May 2018 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39471 Right to file the appeal and have the said appeal decided on merits, if it is filed within the period of limitation, is conferred by the statute and that cannot be taken away by imposing the condition of deposit of an amount leading to dismissal of the main appeal itself if the said condition is not satisfied - Position would have been different if the provision of appeal itself contained a condition of pre-deposit of certain amount. That is not so. - SC Highlights Indian Laws Sat, 19 May 2018 08:47:56 +0530 https://www.taxtmi.com/highlights?id=39471