Search Results for "COVID-19 extension"

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Search Results for "COVID-19 extension"

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Supreme Court

Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic.

3 Oct 2024

The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Pr...

Supreme Court

Supreme Court Allows Builder's Written Statement Filed Beyond 45 Days in Consumer Case Due to COVID-19 Extension of Limitation. The Court held that the suo motu order extending limitation during the pandemic overrides the statutory bar under Section 38 of the Consumer Protection Act, 2019.

17 Dec 2020

This batch of civil appeals arose from an order of the National Consumer Disputes Redressal Commission (National Commission) dated 07.09.2020, which r...

Supreme Court

Supreme Court Dismisses Appellants' Appeal Against NCLAT Order Dismissing Time-Barred Appeal Under Companies Act, 2013 — Delay Beyond Condonable Limit Cannot Be Revived by Lockdown Extension Order. The Court held that the period of limitation for appeal runs from the date copy is made available, and the Supreme Court's COVID-19 extension order does not extend the period for condonation of delay under Section 421(3) of the Companies Act, 2013.

18 Sep 2020

The appellants, holding 24.89% shares in Upper Assam Plywood Products Private Limited, filed a winding-up petition before the NCLT, Guwahati Bench, wh...

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