Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Delay in filing the appeal before the Securities Appellate Tribunal was condoned because the appellant showed personal and financial difficulties, family obligations, the father's medical condition, Covid-19 related financial disruption, and a change of address affecting receipt of the impugned order. The decisive consideration was that the forum provides a first appeal on facts and law, and that appellate remedy is a valuable right. The Court therefore condoned the delay subject to costs, set aside the refusal to condone, and restored the appeal for decision on merits without examining the substantive dispute.
Delay in filing the appeal before the Securities Appellate Tribunal was condoned because the appellant showed personal and financial difficulties, family obligations, the father's medical condition, Covid-19 related financial disruption, and a change of address affecting receipt of the impugned order. The decisive consideration was that the forum provides a first appeal on facts and law, and that appellate remedy is a valuable right. The Court therefore condoned the delay subject to costs, set aside the refusal to condone, and restored the appeal for decision on merits without examining the substantive dispute.
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