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...
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
