TaxTMI 
TaxTMI 
2016 (12) TMI 730
X X X X Extracts X X X X
X X X X Extracts X X X X
....o read the order of the learned Commissioner (Appeals) who has not at all looked into the controversy. He has only whispered in para 9 of his order that the services availed by the appellants were Car Hiring Charges, Car/Vehicle Insurance, Group Insurance Mediclaim / staff Welfare and Travelling Expenses. 2. Law requires that the controversy is to be decided by the evidence and law applied ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gment/order, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending for long time, sends a wrong signal to the l....