Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
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 4886 
