Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Limitation for appeals under the Insolvency and Bankruptcy Code requires filing within 30 days of the impugned order. The appellate forum may condone delay only for a further period not exceeding 15 days on sufficient cause and has no jurisdiction to entertain an appeal beyond that maximum period. Availability of the order in the public domain on the date of pronouncement defeats a contrary assertion of delayed upload, while unsupported claims regarding delayed receipt of a certified copy do not establish sufficient cause. Knowledge of the order is not an independent basis for extending limitation under the insolvency regime. An appeal filed beyond the maximum condonable period against revival of the corporate insolvency resolution process is therefore not maintainable.
Limitation for appeals under the Insolvency and Bankruptcy Code requires filing within 30 days of the impugned order. The appellate forum may condone delay only for a further period not exceeding 15 days on sufficient cause and has no jurisdiction to entertain an appeal beyond that maximum period. Availability of the order in the public domain on the date of pronouncement defeats a contrary assertion of delayed upload, while unsupported claims regarding delayed receipt of a certified copy do not establish sufficient cause. Knowledge of the order is not an independent basis for extending limitation under the insolvency regime. An appeal filed beyond the maximum condonable period against revival of the corporate insolvency resolution process is therefore not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
