https://www.taxtmi.com/caselaws?id=785479 Computation of limitation focused on e-filing date as the date of filing; the statutory 30-day period runs from the day after pronouncement and the extendable outer period of 15 days cannot be exceeded. Benefit under the Limitation Act for obtaining certified copy was unavailable because the certified copy was sought after expiry of the primary period, so the appeals were filed beyond the extendable limit. The Appellate Tribunals jurisdiction to condone delay is statute-bound and cannot be exercised for appeals filed beyond the condonable outer period, resulting in dismissal of delay condonation applications. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785479 Computation of limitation focused on e-filing date as the date of filing; the statutory 30-day period runs from the day after pronouncement and the extendable outer period of 15 days cannot be exceeded. Benefit under the Limitation Act for obtaining certified copy was unavailable because the certified copy was sought after expiry of the primary period, so the appeals were filed beyond the extendable limit. The Appellate Tribunals jurisdiction to condone delay is statute-bound and cannot be exercised for appeals filed beyond the condonable outer period, resulting in dismissal of delay condonation applications. Case-Laws IBC Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785479