GST on chit foreman commission u/s 21(b) upheld; interest penalty under 21(c) exempt as loan consideration Entry 27

Writ relief denied in alleged fraudulent ITC case; remedy lies in CGST appeal despite expired limitation period

GST levy on escrowed lease rentals to Union Ministry held unsustainable; writ petition allowed, demand quashed

Technical glitch cannot deny ISD transitional ITC credit u/s 140(7) CGST Act and Rule 39(1)(a)

Supreme Court upholds dismissal of writ, directs taxpayers to pursue statutory tax appeal, protects auction proceeds

GST registration cancellation u/s 29(2)(c); restoration allowed via Rule 22(4) proviso on filing returns, dues cleared

Employee PF/ESI paid late not deductible u/s 36(1)(va), Supreme Court Checkmate ruling applies retrospectively now

Penalty u/s 271(1)(c) deleted as no concealment, correct tax treatment of impairment, service tax, advances

Review plea on Section 245C(5) interpretation, Settlement Commission abolition and Interim Board scope dismissed for delay

Tax prosecution u/ss 276C(1) and 278B settled; question on officer's competence and HC precedent left open

Set off of short-term capital loss against long-term gains allowed, revenue's appeal rejected applying tax consistency principle

Rebate u/s 87A allowed on long-term debt capital gains; s.112A(6) bar limited to equity gains only

Immovable property declared benami under Section 2(9)(A) PBPT Act; shell company loans, time-barred debts ignored

Section 24 Benami Act notice and attachment upheld; only basic material needed for 'reason to believe' benami role

Benami cash deposits in dummy accounts upheld; ignorance plea rejected; later income-tax surrender under s.148 no defence

Benami case remanded as authority ignored merits, misapplied recalled SC ruling, and skipped section 2(9)(A) analysis

Order set aside for relying on recalled precedent; property not declared benami without proof, right to seek review restored

Order set aside and matter remanded for fresh merits adjudication of 55 properties after recalled Ganpati Dealcom decision

No retrospective benefit under FTDR Act Ss.3 and 5; TMA chilli export incentives only from 09.09.2021

Confiscation and penalties upheld on undervalued imports; design charges includible in machinery value u/s 111(m), 112

Tribunal Upholds Gold Import Transaction Value, Quashes Customs Duty Demand Based on Later Remittance and Consignment Allegations

Order quashes value enhancement and penalties; unsigned foreign documents and s.108 statements invalid absent s.138B compliance

DRI show cause notices in drawback disputes upheld; iron ore export duty valuation remanded for fresh decision

Penalties u/ss 112(a) and 114AA set aside as consignment agent cleared of under-valuation allegations

Suit rejected under Order VII Rule 11 CPC as barred by Companies Act Section 430; NCLT fraud jurisdiction upheld

Employment dispute not a commercial dispute u/s 2(1)(c); Section 430 inapplicable; Order VII Rule 11 rejected

Offer to deposit not unconditional admission; appeal under Section 483 Companies Act restored for decision on merits

Section 482 CrPC plea rejected, cognizance upheld as sufficient grounds found to proceed against accused.

Writ for consolidation of DRT, DRAT, NCLT cases under Articles 226/227 dismissed; IBC moratorium sufficient

Deed of Assignment Void Under Section 536(2); Ostensible Ownership Plea Under Section 41 TPA Rejected

Arbitration award upholding depository's vicarious liability u/s 34 and Section 16 Depositories Act sustained

SC upholds SEBI insider trading penalties for selective, undisclosed UPSI under 2015 Regulations; appeal dismissed as factual

Writs against SEBI approval of IPO dismissed; Regulation 6(2) ICDR compliance, disclosures and SEBI oversight upheld

Appeals on SEBI Regulation 43B warrant investments dismissed for breaching August 2023 Circular timelines and disclosures

Arbitration Tribunal Confirms Section 29A Award Deadline, Law Firm Tenure Ends 2025, SEBI Reply Due July 2025

Unregistered research analyst told to refund investors via newspaper notice; SEBI deposit condition set aside, practice allowed

SC affirms NCLAT's refusal to implead stranger applicant lacking subsisting legal right in company law appeal

Sale incomplete without sale certificate u/s 13(8) SARFAESI, Rule 9(6); IBC Section 96 blocks ownership transfer

Insolvency admission u/s9 IBC upheld; alleged disputes u/ss5(6), 8(2)(a) found sham and contrived by corporate debtor

Payment forfeiture upheld for defaulting auction purchaser; post-failed-auction private sale held outside Regulation 33(2)(c) scope in liquidation

Section 9 IBC CIRP Restored as Pre-Existing Dispute Claim Rejected as Moonshine, NCLT Admission Upheld

Petition to access CBI, bank documents u/s91 CrPC during investigation dismissed as premature, discretionary power

Writ on property deal rejected; prior ruling on FERA compliance, RBI Form IPI-7 acceptance held conclusive, FEMA applies

Writ against ED summons under S.37 FEMA and S.131 ITA fails; S.160 CrPC protection inapplicable

FERA appeal partly allowed: contravention of Sections 8, 9(1)(f)(i), 14 upheld; penalty reduced to ?9 lakh

Penalty for hawala remittances under Sections 3(d) and 13(1) FEMA upheld, digital evidence and retracted statements accepted

Appeal partly allowed in FEMA Section 6(3)(b) contravention; liability upheld under Sections 42(1), 13(1), penalty reduced

Firm Penalised Under Section 10(6) FEMA for Lapses in Remittance Due Diligence; Penalty Reduced, Deceased Appellant Exonerated

Commission findings and order restored; 10.06.2015 notice and DG report valid under Section 48; no second show-cause needed

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

Interest on cartel penalty cannot be levied without a valid Form I demand notice; Reg.3 and Reg.5 control.

Tribunal upholds competition probe into data abuses, confirms privacy as non-price factor, sustains penalty under Sections 4(2)(a)(i) and 4(2)(c)

Notification channelising beach sand exports via designated agent not a trade ban; Section 4 inapplicable, Section 26(2) closure upheld

Competition authority upholds bid-rigging finding in soil-testing tenders; penalties affirmed under Sections 3(3)(c), 3(3)(d) read with 3(1)

SLP dismissed, conditional release of attached properties and de-frozen bank accounts under PMLA upheld by higher forum

Section 5 inapplicable: no condonation beyond 120 days for PMLA appeals u/s 42, Section 29(2)

Bail Denied u/s 483 BNSS and Section 45 PMLA in Alleged Money Laundering Shell Account Scam

SC grants bail in money-laundering case, limits Section 45(1)(ii) PMLA using Article 21, documentary evidence, delayed trial

SLP dismissed; no anticipatory bail in money laundering case as Section 45(1) PMLA conditions not met.

Non-speaking discharge order under PMLA Section 24 set aside; granite quarrying charges upheld at prima facie stage

Tobacco threshing not Business Auxiliary Service; no GTA reverse charge without consignment notes; service tax demand quashed

Service tax demand on freight forwarding under Business Support vs Auxiliary Service set aside, appeal fully allowed

Revenue-sharing MOU held self-service, not taxable advertisement sale of space or time u/s 65(105)(zzzm)

IPR services from overseas affiliates qualify for Notification 10.09.2004 exemption; mere pending Supreme Court appeal no bar

Service tax on export commission under Notification 18/2009-ST exempt; partial liability on import commission post 01.10.2014, Section 76 penalty quashed

Service tax demand on lease income under renting of immovable property set aside; accounting entries under Ind AS 17 insufficient

Demand and penalty set aside; assessee may choose Rule 6(3) option; extended limitation not invocable

Penalty Set Aside; Duty Demand Remanded for Fresh Order on SION Consumption, Short Payment and Extended Limitation

CENVAT credit allowed on receivables collection services as input u/r 2(l); no extended period, appeal dismissed

Cement in 50 kg bags to builders covered by Rule 2A, assessed u/s 4A, exemption upheld

Retracted statements held unreliable; clandestine removal duty demand, seized goods confiscation and related penalties fully quashed

SCN for Cenvat credit u/rr 3 and 4 held time-barred; extended period u/s11A(4) rejected

APVAT assessments u/r 17(1)(g) set aside, matter remanded for fresh decision on accounts and tax situs

Tax revision by revenue dismissed; generator sets taxed at 3% as power-operated machinery, not Entry 38 goods

Assessing Officer bound by appellate order; cannot deny entry tax set-off under G.O.Ms.552, 554 in remand

Appeal Maintainable Against Tribunal's Section 24 MVAT Rectification Rejection; Writ Barred When Effective Appellate Remedy Exists

Canned pineapple and fruit cocktail not "fresh fruits" under Entry A-23, taxable as processed, preserved goods

Coffee premix taxed as coffee under Entry C-II-3, not general beverage powder Entry C-II-18(2), assessee succeeds

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Writ under Art. 226 rejected due to effective appellate remedy and pre-deposit, petitioner directed to statutory appeal

Writ petition against diamond export fraud adjudication dismissed as non-maintainable due to alternate appellate remedy, liberty reserved

Appeal Allowed: No Prima Facie Basis to Bind Non-Signatory Under Arbitration Clause, Section 11(4) Petition Set Aside

SC backs contractual 36% compound interest in bill discounting, limits Usurious Loans Act via Sections 31(7)(a), 74

No TDS deductible on arbitral award payments without statutory mandate; mistaken deduction to be refunded, no interest granted

Money recovery suit within limitation; Rule 46 GST invoices upheld, S.14 IBC inapplicable; decree partly reduced