Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be deliberate and intentional. When the impugned order was passed, at that time there was spread of Covid Virus. So the petitioner cannot take any advantage of spread of Covid Virus subsequently. Even when the limitation expired, at that time also there was no spread of Covid Virus - No sufficient ground is made out to condone such a long delay in filing of this revision. So, delay cannot be legally condoned. Resultantly, the application for condonation of delay stands dismissed. - DSC
Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be deliberate and intentional. When the impugned order was passed, at that time there was spread of Covid Virus. So the petitioner cannot take any advantage of spread of Covid Virus subsequently. Even when the limitation expired, at that time also there was no spread of Covid Virus - No sufficient ground is made out to condone such a long delay in filing of this revision. So, delay cannot be legally condoned. Resultantly, the application for condonation of delay stands dismissed. - DSC
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