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    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case Laws Income Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    April 13, 2026   Case Laws Benami Property
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    April 13, 2026   Case Laws Customs
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    April 13, 2026   Case Laws Customs
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    April 13, 2026   Case Laws Customs
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
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    April 13, 2026   Case Laws Money Laundering
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    April 13, 2026   Case Laws Indian Laws
    Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
    April 11, 2026   Notifications DGFT
    Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
    April 11, 2026   Notifications DGFT
    Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
    April 11, 2026   Notifications DGFT
    Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
    April 11, 2026   Circulars DGFT
    TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.
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April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
April 13, 2026   Case Laws Benami Property
Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
April 13, 2026   Case Laws Customs
Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
April 13, 2026   Case Laws Customs
Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
April 13, 2026   Case Laws Customs
End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
April 13, 2026   Case Laws Customs
MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
April 13, 2026   Case Laws IBC
Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
April 13, 2026   Case Laws Money Laundering
Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
April 13, 2026   Case Laws Indian Laws
Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
April 11, 2026   Notifications DGFT
Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
April 11, 2026   Notifications DGFT
Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
April 11, 2026   Notifications DGFT
Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
April 11, 2026   Circulars DGFT
TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.

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Home › Highlights › Companies Law › 2017 › July, 2017 › This
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Companies Law

The revival of Company does not necessarily mean revival and...

Company Revival Includes Optimal Use of Assets Like Vacant Land, Not Just Resuming Business Activities.

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Companies Law July 10, 2017 Case Laws HC
The revival of Company does not necessarily mean revival and restoring of the usual manufacturing or the business activity. It is a broader term including therein, the best utilization of its assets including the vacant land. - HC
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Acts Income Tax
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