Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
An appeal under the Insolvency and Bankruptcy Code was found invalidly instituted where it was filed and refiled without the certified copy of the impugned order and without seeking exemption from producing it. The SC held that Rule 22(2) of the NCLAT Rules requires the certified copy to accompany every appeal, and non-compliance goes to the root of institution rather than constituting a curable refiling defect. Because the appellant had not applied for the certified copy within limitation and had shown no diligence, the NCLAT was required first to verify valid institution before considering delay. Its failure to do so vitiated the condonation order, which was set aside.
An appeal under the Insolvency and Bankruptcy Code was found invalidly instituted where it was filed and refiled without the certified copy of the impugned order and without seeking exemption from producing it. The SC held that Rule 22(2) of the NCLAT Rules requires the certified copy to accompany every appeal, and non-compliance goes to the root of institution rather than constituting a curable refiling defect. Because the appellant had not applied for the certified copy within limitation and had shown no diligence, the NCLAT was required first to verify valid institution before considering delay. Its failure to do so vitiated the condonation order, which was set aside.
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