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    July 29, 2026   Case LawsIncome Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
    July 29, 2026   Case LawsIncome Tax
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    July 29, 2026   Case LawsIndian Laws
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    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   CircularsCustoms
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case LawsGST
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    July 28, 2026   Case LawsGST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case LawsGST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case LawsGST
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    July 29, 2026   Case Laws Income Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
    July 29, 2026   Case Laws Income Tax
    Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.
    July 29, 2026   Case Laws Customs
    Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
    July 29, 2026   Case Laws Customs
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.
    July 29, 2026   Case Laws Companies Law
    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    July 29, 2026   Case Laws IBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case Laws IBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case Laws Service Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case Laws Indian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
    July 29, 2026   Case Laws Indian Laws
    Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offences.
    July 28, 2026   Notifications SEZ
    SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
    July 28, 2026   Notifications SEZ
    SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
    July 28, 2026   Notifications Income Tax
    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   Circulars Customs
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case Laws GST
    Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
    July 28, 2026   Case Laws GST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.

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      Home› Highlights › Companies Law › 2013 › October, 2013 › This
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      Companies Law

      Dishonour of cheque - There is no averment that the two accused...

      Cheque Dishonor Case: Charges Dropped as No Evidence Accused Managed Company's Business at Offense Time.

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      Companies LawOctober 23, 2013Case LawsSC
      Dishonour of cheque - There is no averment that the two accused herein were in charge of and responsible for the conduct of the business of the company at the time the offence was committed. - proceedings dropped - SC
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