https://www.taxtmi.com/caselaws?id=311862 Delhi HC dismissed Revenue's appeal as time-barred due to delay of over 4 years and 100 days in filing. The court held that Revenue failed to provide adequate reasons for the substantial delay in condonation application. Citing SC precedent in Bherulal case, the court emphasized that limitation law binds government equally with no separate statute for governmental appeals. Revenue's pattern of seeking adjournments after filing further weakened their position. The appeal concerning connection usage charges to foreign telecom operators and classification as royalty versus fees for technical services was dismissed without reaching merits. en-us Wed, 22 Mar 2023 00:00:00 +0530 Fri, 03 May 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311862 Delhi HC dismissed Revenue's appeal as time-barred due to delay of over 4 years and 100 days in filing. The court held that Revenue failed to provide adequate reasons for the substantial delay in condonation application. Citing SC precedent in Bherulal case, the court emphasized that limitation law binds government equally with no separate statute for governmental appeals. Revenue's pattern of seeking adjournments after filing further weakened their position. The appeal concerning connection usage charges to foreign telecom operators and classification as royalty versus fees for technical services was dismissed without reaching merits. Case-Laws Income Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311862