Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Costs cannot be imposed on a litigant for counsel's lapse where the record shows no lack of diligence by the litigant himself. The NCLAT applied the settled principle that a party should not suffer for the slackness or dereliction of the advocate representing him and found that the failure to press an application or properly marshal documents was attributable to counsel, not the appellant. It also noted that the impugned order did not disclose any basis for quantifying the costs. The costs direction was therefore set aside, while the appellant was required to participate diligently in the remaining proceedings and the main company petition was directed to be disposed of expeditiously.
Costs cannot be imposed on a litigant for counsel's lapse where the record shows no lack of diligence by the litigant himself. The NCLAT applied the settled principle that a party should not suffer for the slackness or dereliction of the advocate representing him and found that the failure to press an application or properly marshal documents was attributable to counsel, not the appellant. It also noted that the impugned order did not disclose any basis for quantifying the costs. The costs direction was therefore set aside, while the appellant was required to participate diligently in the remaining proceedings and the main company petition was directed to be disposed of expeditiously.
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