Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the exclusion of time bonafide in Court / Tribunal without jurisdiction and in the instant Case, Review Application was filed before the National Company Law Tribunal, Division Bench-II, Chennai to review an earlier, by no stretch of imagination, be said to be Tribunal possessing no jurisdiction, viewed in that light, the invocation of Section 14 of the Limitation Act, 1963 on behalf of the Applicant / Appellant sans merits. - AT
Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the exclusion of time bonafide in Court / Tribunal without jurisdiction and in the instant Case, Review Application was filed before the National Company Law Tribunal, Division Bench-II, Chennai to review an earlier, by no stretch of imagination, be said to be Tribunal possessing no jurisdiction, viewed in that light, the invocation of Section 14 of the Limitation Act, 1963 on behalf of the Applicant / Appellant sans merits. - AT
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TaxTMI 
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