Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
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