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 whether the appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 was rightly dismissed as time-barred despite the appellant's explanation for delay. The Court held that the appellate tribunal inadequately and improperly evaluated the "sufficient cause" shown for condonation, warranting interference. Consequently, the order dismissing the appeal on limitation was set aside, and the matter was remitted for adjudication of the appeal on merits in accordance with law, with connected appeals to be heard together. - SC
The dominant issue was whether the appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 was rightly dismissed as time-barred despite the appellant's explanation for delay. The Court held that the appellate tribunal inadequately and improperly evaluated the "sufficient cause" shown for condonation, warranting interference. Consequently, the order dismissing the appeal on limitation was set aside, and the matter was remitted for adjudication of the appeal on merits in accordance with law, with connected appeals to be heard together. - SC
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