Home Highlights June 2014 Year 2014 This

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1. Seeking extension of stay already granted - the assessee is entitled for stay of demand even though it exceeds the period beyond the 365 days and we have already stated...

2. Extension of stay - third proviso to sub-section (2A) of Section 35C - power to extend the stay beyond the period that has been prescribed - stay extended - HC

3. Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as...

4. Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court...

5. Stay petition for extension of the stay - the delay in non disposal of the appeal is not attributable to the assessee. Hence, the balance of convenience lies in the...

6. Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC

7. Extension of stay already granted - Tribunal has power to extend stay after specified period - even after insertion of third proviso of sub-section (2A) of Section 35C...

8. Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

9. Extension of stay order - stay orders are in force beyond 7.8.2014 - there is no need for filing any further applications for extension of the orders granting stay...

10. Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as...

11. Right to appeal - Order was not uploaded on the portal - When admittedly there was a failure on the part of the respondents to upload the order in the original,...

12. Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

13. Waiver of pre-deposit - extension of operation of the stay order - The delay in disposal of this appeal is not therefore attributable to the assessee. no extension of...

14. Extension of validity period of Advance Authorisation

15. Extension of the validity period of EPCG Authorisation-reg.