Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Insolvency and BankruptcyFebruary 29, 2024Case LawsAT
Condonation of delay in filing the Appeal - The Tribunal observed that their jurisdiction to condone the delay was limited to 15 days after the expiry of the limitation under Section 61(2) proviso. As the certified copy was applied for on 23rd November, 2023, well beyond the permissible period, the Tribunal concluded that no benefit under Section 12 of the Limitation Act could be allowed. Therefore, the delay condonation application was dismissed, and the Memo of Appeal was rejected.
Condonation of delay in filing the Appeal - The Tribunal observed that their jurisdiction to condone the delay was limited to 15 days after the expiry of the limitation under Section 61(2) proviso. As the certified copy was applied for on 23rd November, 2023, well beyond the permissible period, the Tribunal concluded that no benefit under Section 12 of the Limitation Act could be allowed. Therefore, the delay condonation application was dismissed, and the Memo of Appeal was rejected.
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