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 dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
