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...
A liquidation claim filed after a 787-day delay was rejected because Regulation 12(2)(b) requires claims to be lodged or updated within the prescribed time, and insolvency law treats timeliness as central to the liquidation process. Even if the timeline were treated as directory, an inordinate delay still needed a satisfactory explanation, which was absent here. The pendency or abatement of customs proceedings did not bar filing the claim before the liquidator, and a government department was not entitled to any special indulgence in condonation of delay. Entertaining the belated claim at an advanced stage would disrupt the liquidation process, so the rejection was upheld.
A liquidation claim filed after a 787-day delay was rejected because Regulation 12(2)(b) requires claims to be lodged or updated within the prescribed time, and insolvency law treats timeliness as central to the liquidation process. Even if the timeline were treated as directory, an inordinate delay still needed a satisfactory explanation, which was absent here. The pendency or abatement of customs proceedings did not bar filing the claim before the liquidator, and a government department was not entitled to any special indulgence in condonation of delay. Entertaining the belated claim at an advanced stage would disrupt the liquidation process, so the rejection was upheld.
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