Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
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.
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