Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
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The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
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