Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Insolvency and BankruptcyDecember 16, 2022Case LawsAT
Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions of limitation act - We are of the view that the Appeal was not filed beyond the delay of 15 days. Filing of the Appeal was within the delay of 15 days, this Court can very well consider the grounds for condonation of 15 days delay. - AT
Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions of limitation act - We are of the view that the Appeal was not filed beyond the delay of 15 days. Filing of the Appeal was within the delay of 15 days, this Court can very well consider the grounds for condonation of 15 days delay. - AT
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