Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
For insolvency appeals, statutory limitation remains strict and...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
For insolvency appeals, statutory limitation remains strict and the Tribunal cannot condone delay beyond the prescribed outer period. Limitation does not run, however, while the filing forum is unavailable or incapable of receiving filings. A bona fide attempt to e-file within time that fails solely because the Tribunal's OTP delivery system malfunctioned warrants exclusion of the non-functional period under actus curiae neminem gravabit, with the initial attempt treated as the presentation date. The time-bar dismissal was set aside and the appeal, with its delay-condonation application, was restored for reconsideration, subject to sufficient cause.
For insolvency appeals, statutory limitation remains strict and the Tribunal cannot condone delay beyond the prescribed outer period. Limitation does not run, however, while the filing forum is unavailable or incapable of receiving filings. A bona fide attempt to e-file within time that fails solely because the Tribunal's OTP delivery system malfunctioned warrants exclusion of the non-functional period under actus curiae neminem gravabit, with the initial attempt treated as the presentation date. The time-bar dismissal was set aside and the appeal, with its delay-condonation application, was restored for reconsideration, subject to sufficient cause.
Note: It is a system-generated summary and is for quick reference only.