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    July 8, 2026   Case Laws Income Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
    July 8, 2026   Case Laws Income Tax
    Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
    July 8, 2026   Case Laws Income Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case Laws Income Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case Laws Income Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case Laws Income Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case Laws Income Tax
    Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
    July 8, 2026   Case Laws Income Tax
    Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.
    July 8, 2026   Case Laws Customs
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case Laws Customs
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case Laws Customs
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case Laws Customs
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case Laws Customs
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
    July 8, 2026   Case Laws Customs
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case Laws IBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case Laws Money Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case Laws Money Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
    July 8, 2026   Case Laws Service Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
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July 8, 2026   Case Laws Income Tax
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity
July 8, 2026   Case Laws Income Tax
Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
July 8, 2026   Case Laws Income Tax
Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
July 8, 2026   Case Laws Income Tax
TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
July 8, 2026   Case Laws Income Tax
Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
July 8, 2026   Case Laws Income Tax
Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
July 8, 2026   Case Laws Income Tax
Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
July 8, 2026   Case Laws Income Tax
Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.
July 8, 2026   Case Laws Customs
Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
July 8, 2026   Case Laws Customs
Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
July 8, 2026   Case Laws Customs
Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
July 8, 2026   Case Laws Customs
Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
July 8, 2026   Case Laws Customs
Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
July 8, 2026   Case Laws Customs
EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
July 8, 2026   Case Laws IBC
Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
July 8, 2026   Case Laws Money Laundering
Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
July 8, 2026   Case Laws Money Laundering
PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
July 8, 2026   Case Laws Service Tax
Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
July 8, 2026   Case Laws Service Tax
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
July 8, 2026   Case Laws Service Tax
Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands

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Companies Law

Companies (Share Capital and Debentures) Second Amendment Rules,...

Amendment Updates Signing Rules for Share Certificates in Compliance with Companies Law.

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Companies Law June 1, 2015 Notifications
Companies (Share Capital and Debentures) Second Amendment Rules, 2015. - Provision specifying the manner in which share certificate are required to be signed modified - Notification
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Acts Income Tax
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