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    May 30, 2026   Case LawsIncome Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
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    May 30, 2026   Case LawsIBC
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    May 30, 2026   Case LawsLaw of Competition
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    May 29, 2026   NotificationsMoney Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
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    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case Laws Income Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    May 30, 2026   Case Laws Income Tax
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    May 30, 2026   Case Laws Income Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
    May 30, 2026   Case Laws Income Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    May 30, 2026   Case Laws Income Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case Laws Income Tax
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
    May 30, 2026   Case Laws Income Tax
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    May 30, 2026   Case Laws Customs
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    May 30, 2026   Case Laws Customs
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    May 30, 2026   Case Laws Customs
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    May 30, 2026   Case Laws Customs
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    May 30, 2026   Case Laws IBC
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case Laws Indian Laws
    Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
    May 30, 2026   Case Laws Indian Laws
    Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.

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      Home› Highlights › Companies Law › 2016 › December, 2016 › This
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      Companies Law

      Nomination - The object of the provisions of the Companies Act...

      Companies Act Section 109A: Ensuring Representation for Deceased Shareholders Amid Market Influences, Not Addressing Succession.

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      Companies LawDecember 7, 2016Case LawsHC
      Nomination - The object of the provisions of the Companies Act is not to either provide a mode of succession or to deal with succession. The object of the Section 109A is to ensure that the deceased shareholder is represented by some one as the value of the shares is subject to market forces - HC
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