TMI Blog2016 (1) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... anning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over two years on this ground is wholly unacceptable. The Court is not persuaded to condone the extraordinary delay of 790 days in re-filing the appeal. The application seeking condonation of the delay of 790 days in re-filing the appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amit Shrivastava, Advocate. ORDER 1. There is a delay of 790 days in re-filing the appeal. The explanation offered is the standard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 2008-09. Of the seven questions urged, two are of general nature and five are on the aspect of deletion of the addition made by the Assessing Officer ( AO ) on account of technical knowhow and royalty expenses paid by the Assessee to Honda Motor Co. Ltd, Japan; payment made on account of entry tax; provision for warranty and sales services; software expenses and cost of air tickets and other tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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