Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The SC held that the respondent's Section 34 application under the ACA, filed on 11.07.2022 (the next court working day), was within the limitation period and required no condonation of delay. The High Court correctly allowed the Section 37 appeal, determining the application was timely filed. The Court declined to interfere with the High Court's interim direction staying execution of pending recovery until merits adjudication, noting the appellant had already withdrawn 50% of the arbitral sum deposited by the respondent. The appeal was accordingly dismissed.
The SC held that the respondent's Section 34 application under the ACA, filed on 11.07.2022 (the next court working day), was within the limitation period and required no condonation of delay. The High Court correctly allowed the Section 37 appeal, determining the application was timely filed. The Court declined to interfere with the High Court's interim direction staying execution of pending recovery until merits adjudication, noting the appellant had already withdrawn 50% of the arbitral sum deposited by the respondent. The appeal was accordingly dismissed.
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