NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal.
Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal.
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