1. CIT v. K.S.P. Shanmugavel Nadai & Ors. [ (1985) 153 ITR 596 (Mad)]: Delay of ~20 years condoned. Tribunal must consider if the assessee was pursuing other remedies or had valid reasons.

At what point does zealous advocacy become wanton disregard of appropriate courtroom behavior which crosses the line and becomes contempt of court?  There are no hard and fast rules, but appellate ...

The Foreign Exchange (Compounding Proceedings) Rules, 2024 supersedes the Rules of 2000.