Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
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...
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The Supreme Court considered a case involving condonation of delay in filing an appeal. The appellants filed the appeal after SEBI had already appealed to the Court against the Securities Appellate Tribunal's order. The Court noted that the appellants succeeded on one issue but a remand order was issued on another issue to the Whole Time Member by SAT. The appellants stated that they had complied with the requirement to file submissions but no hearing took place before the Whole Time Member. Given the situation and the appeal filed by SEBI, the Court decided to condone the delay and issued notice in the matter.
The Supreme Court considered a case involving condonation of delay in filing an appeal. The appellants filed the appeal after SEBI had already appealed to the Court against the Securities Appellate Tribunal's order. The Court noted that the appellants succeeded on one issue but a remand order was issued on another issue to the Whole Time Member by SAT. The appellants stated that they had complied with the requirement to file submissions but no hearing took place before the Whole Time Member. Given the situation and the appeal filed by SEBI, the Court decided to condone the delay and issued notice in the matter.
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