Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Insolvency and BankruptcyApril 29, 2024Case LawsAT
Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the judgement - The Appellate Tribunal rejected the appeal as it was filed beyond the prescribed period of limitation under section 61 of the Insolvency and Bankruptcy Code, 2016. Despite the appellant's contention regarding the delay, the Tribunal found no justification for the delay beyond the prescribed period. Considering the timeline of events, including the date of pronouncement of judgment, uploading of the impugned order, receipt of Free Copy, and application for a Certified Copy, the Tribunal concluded that the appeal was filed beyond the period of limitation prescribed by law. - The NCLAT rejected the appeal.
Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the judgement - The Appellate Tribunal rejected the appeal as it was filed beyond the prescribed period of limitation under section 61 of the Insolvency and Bankruptcy Code, 2016. Despite the appellant's contention regarding the delay, the Tribunal found no justification for the delay beyond the prescribed period. Considering the timeline of events, including the date of pronouncement of judgment, uploading of the impugned order, receipt of Free Copy, and application for a Certified Copy, the Tribunal concluded that the appeal was filed beyond the period of limitation prescribed by law. - The NCLAT rejected the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
