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    April 16, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case Laws Income Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
    April 16, 2026   Case Laws Income Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
    April 16, 2026   Case Laws Income Tax
    Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
    April 16, 2026   Case Laws Income Tax
    Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
    April 16, 2026   Case Laws Income Tax
    Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
    April 16, 2026   Case Laws Income Tax
    Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
    April 16, 2026   Case Laws Customs
    Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
    April 16, 2026   Case Laws Customs
    Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
    April 16, 2026   Case Laws Customs
    Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
    April 16, 2026   Case Laws Customs
    Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
    April 16, 2026   Case Laws IBC
    Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
    April 16, 2026   Case Laws IBC
    Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.
    April 16, 2026   Case Laws Money Laundering
    Restoration of confiscated property is premature before charges are framed and while the adjudication appeal remains pending.
    April 15, 2026   Notifications SEZ
    Special Economic Zone notified at Dholera, with Approval Committee constituted and customs depot status fixed from 9 April 2026
    April 15, 2026   Notifications DGFT
    Import restrictions on Glufosinate and its salts tightened under revised policy threshold for covered Chapter 38 tariff codes.
    April 15, 2026   Circulars GST - States
    GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
    April 15, 2026   Circulars SEZ
    SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.
    April 15, 2026   Circulars SEBI
    Social Impact Assessor certification requirements clarified: NISM Series XXIII exam or eCPE needed for renewal.
    April 15, 2026   Case Laws GST
    Writ jurisdiction and alternate remedy rule: challenge to a CGST section 74 order was rejected in favour of statutory appeal.
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April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
April 16, 2026   Case Laws Income Tax
Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
April 16, 2026   Case Laws Income Tax
Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
April 16, 2026   Case Laws Income Tax
Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
April 16, 2026   Case Laws Income Tax
Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
April 16, 2026   Case Laws Income Tax
Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
April 16, 2026   Case Laws Customs
Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
April 16, 2026   Case Laws Customs
Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
April 16, 2026   Case Laws Customs
Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
April 16, 2026   Case Laws Customs
Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
April 16, 2026   Case Laws IBC
Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
April 16, 2026   Case Laws IBC
Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.
April 16, 2026   Case Laws Money Laundering
Restoration of confiscated property is premature before charges are framed and while the adjudication appeal remains pending.
April 15, 2026   Notifications SEZ
Special Economic Zone notified at Dholera, with Approval Committee constituted and customs depot status fixed from 9 April 2026
April 15, 2026   Notifications DGFT
Import restrictions on Glufosinate and its salts tightened under revised policy threshold for covered Chapter 38 tariff codes.
April 15, 2026   Circulars GST - States
GSTAT Agra Bench begins functioning for appeals across 15 Uttar Pradesh districts under the prescribed procedure rules.
April 15, 2026   Circulars SEZ
SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.
April 15, 2026   Circulars SEBI
Social Impact Assessor certification requirements clarified: NISM Series XXIII exam or eCPE needed for renewal.
April 15, 2026   Case Laws GST
Writ jurisdiction and alternate remedy rule: challenge to a CGST section 74 order was rejected in favour of statutory appeal.

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Companies Law

Company petition for winding up - allegation that company failed...

Court Dismisses Winding Up Petition as Disputed Questions Exceed Petition's Scope; Payment Allegations Unresolved.

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Companies Law April 24, 2017 Case Laws HC
Company petition for winding up - allegation that company failed to make the payment against dues - The disputed questions cannot be gone into in this winding up petition. - HC
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Acts Income Tax
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