Direct Taxes

Tax Judgment of High Courts Annual Digest 2023 (Part-11) - 2024-01-08

Subject : Legal - Income Tax

BY Supreme Today News Desk,

Add Supreme Today News Desk on Google

Supreme Today News Desk

The Kerala High Court directed to consider condonation application for 234-day delay in filing an appeal on rectification application against the Rejection of the Foreign Tax Credit (FTC) Claim. The single judge bench of Justice Dinesh Kumar Singh observed that the appellate authority shall consider the application for condonation of delay expeditiously, preferably within two months and if delay is condoned, the appellate authority should take up the stay application filed by the petitioner and dispose of the same expeditiously.

Tax Judgment of High Courts Annual Digest 2023 - Part-11 - Kerala High Court - Foreign Tax Credit (FTC) - Rectification application - Delay in filing appeal - Condonation application - Stay application

#GST #IncomeTax #CustomsDuty #ExciseDuty #ServiceTax