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...
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Note: It is a system-generated summary and is for quick reference only.