https://www.taxtmi.com/caselaws?id=787248 Two primary issues were addressed: condonation of delay and the merits of the appeal against concurrent appellate decisions. The court refused to condone a 278-day delay after reviewing reasons and the view of the authorities below, and therefore found the appeal barred by delay. Separately, on merits the court reviewed the record and agreed with the Appellate Authority and tribunal findings, concluding there was no reason to disturb their conclusions; accordingly the appeal failed on merits as well and the lower appellate determinations in favour of the respondent remain intact. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sun, 01 Mar 2026 09:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787248 Two primary issues were addressed: condonation of delay and the merits of the appeal against concurrent appellate decisions. The court refused to condone a 278-day delay after reviewing reasons and the view of the authorities below, and therefore found the appeal barred by delay. Separately, on merits the court reviewed the record and agreed with the Appellate Authority and tribunal findings, concluding there was no reason to disturb their conclusions; accordingly the appeal failed on merits as well and the lower appellate determinations in favour of the respondent remain intact. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787248