Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
NCLAT dismissed the appeal, finding the delay of 2659 days in filing the appeal was unjustifiable and beyond the statutorily prescribed 90-day limitation period. The tribunal held that the appellant failed to demonstrate sufficient cause for the extensive delay, noting a lack of diligence in tracking proceedings and missing critical procedural timelines. The application for condonation of delay was rejected, emphasizing the appellant's responsibility to maintain procedural punctuality and timely pursue legal remedies within the prescribed statutory framework.
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