Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Repeated absence of the appellant and the statutory ceiling on adjournments justified dismissal for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal noted that the appeal had been listed repeatedly, yet there was no appearance for the appellant and no request that the matter be decided on merits. As adjournment could not be granted beyond the permitted limit of three times, no further indulgence was warranted. The appeal was therefore dismissed for non-prosecution.
Repeated absence of the appellant and the statutory ceiling on adjournments justified dismissal for non-prosecution under Rule 20 of the CESTAT Procedure Rules, 1982. The Tribunal noted that the appeal had been listed repeatedly, yet there was no appearance for the appellant and no request that the matter be decided on merits. As adjournment could not be granted beyond the permitted limit of three times, no further indulgence was warranted. The appeal was therefore dismissed for non-prosecution.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
