Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Limitation for an appeal under section 61 of the Insolvency and Bankruptcy Code runs from the date of pronouncement of the impugned order, not from the date of upload or the appellant's date of knowledge. The tribunal applied the statutory time-bound appellate scheme and held that the order pronounced on 08.12.2025 triggered limitation from that date. It also held that an alleged technical glitch in the e-filing portal could not justify condonation once the appeal was filed beyond the maximum condonable period of thirty days plus fifteen days, because the tribunal lacked jurisdiction to entertain a delayed appeal on equitable or technical grounds. The condonation application and appeal were rejected as time-barred.
Limitation for an appeal under section 61 of the Insolvency and Bankruptcy Code runs from the date of pronouncement of the impugned order, not from the date of upload or the appellant's date of knowledge. The tribunal applied the statutory time-bound appellate scheme and held that the order pronounced on 08.12.2025 triggered limitation from that date. It also held that an alleged technical glitch in the e-filing portal could not justify condonation once the appeal was filed beyond the maximum condonable period of thirty days plus fifteen days, because the tribunal lacked jurisdiction to entertain a delayed appeal on equitable or technical grounds. The condonation application and appeal were rejected as time-barred.
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