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    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case Laws Benami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case Laws Benami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 12, 2026   Case Laws IBC
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    May 12, 2026   Case Laws IBC
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    May 12, 2026   Case Laws IBC
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    May 12, 2026   Case Laws Money Laundering
    Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
    May 12, 2026   Case Laws Money Laundering
    PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
    May 12, 2026   Case Laws Money Laundering
    PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
    May 12, 2026   Case Laws Money Laundering
    Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
    May 12, 2026   Case Laws Service Tax
    Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...
    May 12, 2026   Case Laws Indian Laws
    Arbitral award set aside for no evidence and failure to consider a material defence, while limitation objection failed.
    May 12, 2026   Case Laws Indian Laws
    Provisional liquidator appointment can defeat Section 138 liability where the director no longer controls the company's bank account.
    May 12, 2026   Case Laws Indian Laws
    Presumption under the Negotiable Instruments Act upheld, but suo motu enhancement of default sentence in appeal was set aside.
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May 12, 2026   Case Laws Income Tax
Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
May 12, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
May 12, 2026   Case Laws Income Tax
Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
May 12, 2026   Case Laws Benami Property
Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
May 12, 2026   Case Laws Benami Property
Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
May 12, 2026   Case Laws Customs
Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
May 12, 2026   Case Laws Customs
Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
May 12, 2026   Case Laws Customs
Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
May 12, 2026   Case Laws Customs
Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
May 12, 2026   Case Laws IBC
Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
May 12, 2026   Case Laws IBC
Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
May 12, 2026   Case Laws IBC
Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
May 12, 2026   Case Laws Money Laundering
Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
May 12, 2026   Case Laws Money Laundering
PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
May 12, 2026   Case Laws Money Laundering
PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
May 12, 2026   Case Laws Money Laundering
Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
May 12, 2026   Case Laws Service Tax
Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded interest.
May 12, 2026   Case Laws Indian Laws
Arbitral award set aside for no evidence and failure to consider a material defence, while limitation objection failed.
May 12, 2026   Case Laws Indian Laws
Provisional liquidator appointment can defeat Section 138 liability where the director no longer controls the company's bank account.
May 12, 2026   Case Laws Indian Laws
Presumption under the Negotiable Instruments Act upheld, but suo motu enhancement of default sentence in appeal was set aside.

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Indian Laws

Taxability of Sodexo Meal Vouchers - goods or not -...

High Court Rules Sodexo Meal Vouchers as Printed Material, Subject to Octroi Under Octroi Rules.

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Indian Laws May 25, 2015 Case Laws HC
Taxability of Sodexo Meal Vouchers - goods or not - consumability within the municipal limit is relevant or not - the said vouchers will fall in the category of printed material which attracts Octroi in terms of the Octroi Rules - levy upheld - HC
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Acts Income Tax
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