Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Limitation for an appeal under the Insolvency and Bankruptcy Code against an NCLAT order runs from pronouncement of the order. The prescribed 45-day period, with a maximum 15-day condonable extension, establishes an absolute 60-day limit. Section 12(2) of the Limitation Act excludes only the time from applying for a certified copy until it becomes available; delay in applying remains countable. Obtaining a copy cannot defer limitation, and delay beyond the outer limit cannot be condoned.
Limitation for an appeal under the Insolvency and Bankruptcy Code against an NCLAT order runs from pronouncement of the order. The prescribed 45-day period, with a maximum 15-day condonable extension, establishes an absolute 60-day limit. Section 12(2) of the Limitation Act excludes only the time from applying for a certified copy until it becomes available; delay in applying remains countable. Obtaining a copy cannot defer limitation, and delay beyond the outer limit cannot be condoned.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
