Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Condonation of delay - delay of 309 days - The Court cannot be oblivious to the fact that departmental appeals involve unavoidable procedural delays by reason of pushing of files from one authority to the other, obtaining of the requisite clearances and the like, and a month’s time for preparation of the appeal and connected ground work for filing the appeal is not unreasonable - HC
Condonation of delay - delay of 309 days - The Court cannot be oblivious to the fact that departmental appeals involve unavoidable procedural delays by reason of pushing of files from one authority to the other, obtaining of the requisite clearances and the like, and a month’s time for preparation of the appeal and connected ground work for filing the appeal is not unreasonable - HC
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