Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
