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    October 6, 2026   Notes GST
    Omission of export-refund restriction requires pending integrated-tax refund claims to be assessed without the former eligibility bar.
    October 6, 2026   Notes GST
    Interim arrest protection cannot survive dismissal of an unmaintainable anticipatory-bail application; GST arrest requires communicated statutory auth...
    October 6, 2026   Notes Income Tax
    Section 87A rebate on Section 111A gains remains available where applicable law contains no express exclusion.
    October 6, 2026   Notes Income Tax
    Transfer-pricing comparability requires justified turnover filters and availability-based related-party transaction thresholds to ensure reliable unco...
    October 6, 2026   Circulars Customs
    Customs custodianship for Ennore cargo appoints Viking Warehousing to hold import and export goods pending statutory clearance.
    October 6, 2026   Circulars Customs
    Interim pharmaceutical export clearance relief extends, while future clearances require full regulatory compliance after the extension period.
    October 6, 2026   Circulars Customs
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    October 6, 2026   Circulars Customs
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    October 6, 2026   Circulars Customs
    Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.
    October 6, 2026   Case Laws GST
    Monetary-limit compliance governs departmental GST appeals; Commissioner authorisation alone does not establish an exception or permit merits review.
    October 6, 2026   Case Laws GST
    Electronic Cash Ledger balances do not end GST interest for prior periods until debit discharges delayed GSTR-3B liabilities.
    October 6, 2026   Case Laws GST
    Technical textile classification places laminated HDPE geomembrane under the lower GST rate from the effective date.
    October 6, 2026   Case Laws GST
    GST classification of outdoor playground and gym equipment distinguishes sports goods from physical-exercise equipment and bearings.
    October 6, 2026   Case Laws Income Tax
    Tax payable threshold under Section 276CC prevents prosecution where liability is unestablished and non-filing lacks wilful intent.
    October 6, 2026   Case Laws Income Tax
    Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
    October 6, 2026   Case Laws Income Tax
    Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
    October 6, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
    October 6, 2026   Case Laws Income Tax
    Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
    October 6, 2026   Case Laws Income Tax
    Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
    October 6, 2026   Case Laws Income Tax
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October 6, 2026   Notes GST
Omission of export-refund restriction requires pending integrated-tax refund claims to be assessed without the former eligibility bar.
October 6, 2026   Notes GST
Interim arrest protection cannot survive dismissal of an unmaintainable anticipatory-bail application; GST arrest requires communicated statutory authorisation.
October 6, 2026   Notes Income Tax
Section 87A rebate on Section 111A gains remains available where applicable law contains no express exclusion.
October 6, 2026   Notes Income Tax
Transfer-pricing comparability requires justified turnover filters and availability-based related-party transaction thresholds to ensure reliable uncontrolled benchmarks.
October 6, 2026   Circulars Customs
Customs custodianship for Ennore cargo appoints Viking Warehousing to hold import and export goods pending statutory clearance.
October 6, 2026   Circulars Customs
Interim pharmaceutical export clearance relief extends, while future clearances require full regulatory compliance after the extension period.
October 6, 2026   Circulars Customs
Integrated cargo security controls require CFSs to link vehicle access, tasking, Customs holds and independent gate-out verification.
October 6, 2026   Circulars Customs
Online Customs refund re-filing requires rectification of deficiencies; manual applications for returned claims will not be accepted.
October 6, 2026   Circulars Customs
Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.
October 6, 2026   Case Laws GST
Monetary-limit compliance governs departmental GST appeals; Commissioner authorisation alone does not establish an exception or permit merits review.
October 6, 2026   Case Laws GST
Electronic Cash Ledger balances do not end GST interest for prior periods until debit discharges delayed GSTR-3B liabilities.
October 6, 2026   Case Laws GST
Technical textile classification places laminated HDPE geomembrane under the lower GST rate from the effective date.
October 6, 2026   Case Laws GST
GST classification of outdoor playground and gym equipment distinguishes sports goods from physical-exercise equipment and bearings.
October 6, 2026   Case Laws Income Tax
Tax payable threshold under Section 276CC prevents prosecution where liability is unestablished and non-filing lacks wilful intent.
October 6, 2026   Case Laws Income Tax
Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of stale proceedings.
October 6, 2026   Case Laws Income Tax
Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
October 6, 2026   Case Laws Income Tax
Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
October 6, 2026   Case Laws Income Tax
Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
October 6, 2026   Case Laws Income Tax
Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
October 6, 2026   Case Laws Income Tax
Berry Ratio rejected for jewellery manufacturing; receivables interest depends on customer-credit parity and binding book-profit directions.

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Home › Highlights › Companies Law › 2014 › February, 2014 › This
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Companies Law

Winding up petition - petition for re-call of order - admission...

Attempt to Recall Winding Up Petition's Admission Denied; Rearguing or Reopening Not Allowed Under Company Law.

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Companies Law February 20, 2014 Case Laws HC
Winding up petition - petition for re-call of order - admission of the winding up petition, is sought to be reargued or reopened. This is not permissible. - HC
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