Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Section 61(2) of the Insolvency and Bankruptcy Code imposes a strict 30-day appeal period, with condonation limited to a further 15 days on sufficient cause; general limitation principles cannot expand this statutory cap. An appeal filed after the initial period without a delay-condonation application is treated as validly instituted only when that application is filed. Where a party participated in the proceedings, limitation runs from pronouncement of the order, while order uploading matters only if no pronouncement occurred on the hearing date. A later condonation application cannot cure filing after the maximum condonable period, resulting in dismissal as time-barred.
Section 61(2) of the Insolvency and Bankruptcy Code imposes a strict 30-day appeal period, with condonation limited to a further 15 days on sufficient cause; general limitation principles cannot expand this statutory cap. An appeal filed after the initial period without a delay-condonation application is treated as validly instituted only when that application is filed. Where a party participated in the proceedings, limitation runs from pronouncement of the order, while order uploading matters only if no pronouncement occurred on the hearing date. A later condonation application cannot cure filing after the maximum condonable period, resulting in dismissal as time-barred.
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