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...
The HC declined to interfere with the Tribunal's refusal to condone a 188-day delay in filing an appeal. The Court recognized its limited supervisory jurisdiction, noting it cannot function as an appellate authority when reviewing such discretionary decisions. The Tribunal's determination regarding insufficient cause for delay showed no illegality or perversity warranting judicial intervention. The Court rejected the petitioner's misplaced reliance on CPC provisions and emphasized that the appropriate remedy was filing an appeal under Section 15Z of SEBI Act, 1992, rather than pursuing a writ petition. Finding no violation of natural justice or statutory requirements, the HC dismissed the petition as lacking merit.
The HC declined to interfere with the Tribunal's refusal to condone a 188-day delay in filing an appeal. The Court recognized its limited supervisory jurisdiction, noting it cannot function as an appellate authority when reviewing such discretionary decisions. The Tribunal's determination regarding insufficient cause for delay showed no illegality or perversity warranting judicial intervention. The Court rejected the petitioner's misplaced reliance on CPC provisions and emphasized that the appropriate remedy was filing an appeal under Section 15Z of SEBI Act, 1992, rather than pursuing a writ petition. Finding no violation of natural justice or statutory requirements, the HC dismissed the petition as lacking merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
