Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC condoned a one-day delay in filing an appeal against an ex parte assessment order, which was originally due on a Sunday, a public holiday. The petitioner filed the appeal the following day, exceeding the prescribed period by one day. The respondent rejected the appeal for being time-barred. The HC found the reason for the delay genuine and held that the delay warranted condonation. Consequently, the rejection order was set aside, and the delay was formally condoned, allowing the appeal to proceed. The petition was disposed accordingly.
The HC condoned a one-day delay in filing an appeal against an ex parte assessment order, which was originally due on a Sunday, a public holiday. The petitioner filed the appeal the following day, exceeding the prescribed period by one day. The respondent rejected the appeal for being time-barred. The HC found the reason for the delay genuine and held that the delay warranted condonation. Consequently, the rejection order was set aside, and the delay was formally condoned, allowing the appeal to proceed. The petition was disposed accordingly.
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