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    August 13, 2026   Case LawsService Tax
    Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
    August 13, 2026   Case LawsService Tax
    Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
    August 13, 2026   Case LawsService Tax
    CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
    August 13, 2026   Case LawsIndian Laws
    Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
    August 12, 2026   NotificationsCustoms
    Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
    August 12, 2026   CircularsSEBI
    Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines wit...
    August 12, 2026   CircularsDGFT
    Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
    August 12, 2026   Case LawsGST
    GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
    August 12, 2026   Case LawsGST
    Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
    August 12, 2026   Case LawsGST
    Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
    August 12, 2026   Case LawsGST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case LawsGST
    GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
    August 12, 2026   Case LawsGST
    Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
    August 12, 2026   Case LawsGST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
    August 12, 2026   Case LawsGST
    Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
    August 12, 2026   Case LawsIncome Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case LawsIncome Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case LawsIncome Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case LawsIncome Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case LawsIncome Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
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    August 13, 2026   Case Laws Service Tax
    Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within normal limitation.
    August 13, 2026   Case Laws Service Tax
    Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine membership attributes.
    August 13, 2026   Case Laws Service Tax
    CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolution.
    August 13, 2026   Case Laws Indian Laws
    Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility averments.
    August 12, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
    August 12, 2026   Circulars SEBI
    Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines with immediate effect.
    August 12, 2026   Circulars DGFT
    Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
    August 12, 2026   Case Laws GST
    GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
    August 12, 2026   Case Laws GST
    Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
    August 12, 2026   Case Laws GST
    Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
    August 12, 2026   Case Laws GST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case Laws GST
    GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
    August 12, 2026   Case Laws GST
    Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
    August 12, 2026   Case Laws GST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
    August 12, 2026   Case Laws GST
    Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
    August 12, 2026   Case Laws Income Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case Laws Income Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case Laws Income Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case Laws Income Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case Laws Income Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.

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      Home› Highlights › Companies Law › 2015 › May, 2015 › This
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      Companies Law

      Application for reduction in issued, subscribed and paid-up...

      High Court Approves Petition to Reduce Share Capital Under Companies Act Sections 100-105; No Legal Obstacles Found.

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      Companies LawMay 28, 2015Case LawsHC
      Application for reduction in issued, subscribed and paid-up share capital under Sections 100 to 105 of Companies Act, 1956 and other applicable provisions of the Companies Act, 2013 read with Companies (Court) Rules, 1959 - there appears to be no legal impediment in allowing the present petition - HC
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