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...
Determination of the limitation period for filing an appeal u/s 61 of the Insolvency and Bankruptcy Code, 2016, the scope of an "Aggrieved Person," and the principle of Estoppel by Conduct. The key points are: The appellant cannot claim the benefit of the extended limitation period due to COVID-19, as the mandatory 30-day period for applying for a certified copy of the impugned order had expired much before the extended period commenced on 15.03.2020. The appellant's failure to comply with the statutory requirement of procuring a certified copy within the prescribed time, despite having knowledge of the proceedings, creates a legal bar u/s 114 of the Evidence Act. The appellant's inaction to apply for a certified copy, despite having knowledge, would constitute an "Estoppel by Conduct." Consequently, the application for condonation of delay lacks merit and is dismissed.
Determination of the limitation period for filing an appeal u/s 61 of the Insolvency and Bankruptcy Code, 2016, the scope of an "Aggrieved Person," and the principle of Estoppel by Conduct. The key points are: The appellant cannot claim the benefit of the extended limitation period due to COVID-19, as the mandatory 30-day period for applying for a certified copy of the impugned order had expired much before the extended period commenced on 15.03.2020. The appellant's failure to comply with the statutory requirement of procuring a certified copy within the prescribed time, despite having knowledge of the proceedings, creates a legal bar u/s 114 of the Evidence Act. The appellant's inaction to apply for a certified copy, despite having knowledge, would constitute an "Estoppel by Conduct." Consequently, the application for condonation of delay lacks merit and is dismissed.
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