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Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.
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