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    April 27, 2026   Case Laws Income Tax
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    April 27, 2026   Case Laws Income Tax
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    April 27, 2026   Case Laws Income Tax
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    April 27, 2026   Case Laws Customs
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    April 27, 2026   Case Laws Customs
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case Laws Customs
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case Laws Customs
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case Laws Customs
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case Laws IBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case Laws Customs
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case Laws Money Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    April 27, 2026   Case Laws Central Excise
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    April 27, 2026   Case Laws Indian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    April 25, 2026   Case Laws GST
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    April 25, 2026   Case Laws GST
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    April 25, 2026   Case Laws GST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case Laws GST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case Laws GST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case Laws GST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case Laws GST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
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April 27, 2026   Case Laws Income Tax
Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
April 27, 2026   Case Laws Income Tax
Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
April 27, 2026   Case Laws Income Tax
Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
April 27, 2026   Case Laws Customs
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
April 27, 2026   Case Laws Customs
Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
April 27, 2026   Case Laws Customs
Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
April 27, 2026   Case Laws Customs
Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
April 27, 2026   Case Laws Customs
Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
April 27, 2026   Case Laws IBC
CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
April 27, 2026   Case Laws Customs
Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
April 27, 2026   Case Laws Money Laundering
Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
April 27, 2026   Case Laws Central Excise
SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
April 27, 2026   Case Laws Indian Laws
Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
April 25, 2026   Case Laws GST
Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
April 25, 2026   Case Laws GST
Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
April 25, 2026   Case Laws GST
Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
April 25, 2026   Case Laws GST
Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
April 25, 2026   Case Laws GST
Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
April 25, 2026   Case Laws GST
Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
April 25, 2026   Case Laws GST
Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.

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Companies Law

If at any time the number of members of a company is reduced...

Companies Operating Below Minimum Membership Face Member Liability After Six Months.

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Companies Law January 6, 2018 Act-Rules
If at any time the number of members of a company is reduced below the minimum required members, every person who is a member of the company during the time that it so carries on business after those six months shall be severally liable and may be severally sued - New Section 3A
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Acts Income Tax
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