JD Supra

PTAB Finds Petition Time Barred

In 2985 LLC d/b/a Mountain Voyage Company, LLC v. The Ridge Wallet LLC, a Patent Trial and Appeal Board (“PTAB”) panel denied inter partes review (“IPR”) institution where the petition was time barred ...
JD Supra

Time-barred? Not so fast: the UK Supreme Court recasts limitation periods on shareholder and insolvency claims

The Supreme Court has held that shareholder claims (section 994 petitions) are not subject to any limitation periods, which will result in an increase in such claims. In order to better protect ...
Tax Guru

Reassessment Notice Time-Barred as Issued Beyond Limitation Period: Karnataka HC

The Court held that reassessment proceedings must be initiated within the statutory time limit. It found the notice issued after the deadline to be ...
Hosted on MSN

GST rule change: Returns pending over 3 years to become time-barred from November tax period; should businesses rush to file before the deadline?

Businesses that have not filed their pending GST returns for three years or more will no longer be able to do so beginning the November tax period, according to an advisory from the Goods and Services ...
Tax Guru

Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void

The notice issued after the permissible window calculated under TOLA and judicial rulings was held void. The case highlights strict adherence to limitation ...