Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
The High Court set aside the impugned order of adjudication and remitted the matter back to the respondent for fresh consideration. The appeal was dismissed on the ground of time limitation. However, the Court held that if an appeal is dismissed on the ground of delay as barred by limitation, it is not considered an appeal in the eyes of law, and there would be no merger of the original order into the order of the Appellate Authority. Therefore, the High Court can exercise its jurisdiction under Articles 226 and 227 of the Constitution. The mere dismissal of the appeal by the Appellate Authority on the ground of limitation does not preclude the High Court from exercising its jurisdiction. Consequently, the impugned order was set aside, and the matter was remanded for fresh consideration.
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