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October 12, 2026   Case Laws IBC
Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
October 12, 2026   Case Laws IBC
Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectively grant final relief.
October 12, 2026   Case Laws Money Laundering
PMLA bank-account freezing permits sealed reasons, while proceeds-of-crime disputes proceed through statutory adjudication and appeal.
October 12, 2026   Case Laws Money Laundering
Provisional attachment for diverted Tramadol exports was sustained, with property valued at fair market value on acquisition.
October 12, 2026   Case Laws Service Tax
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegations.
October 12, 2026   Case Laws Service Tax
Refund claims against unmodified self-assessments fail, while post-clearance credit notes do not overcome unjust enrichment.
October 12, 2026   Case Laws Companies Law
Winding-up safeguards require inspection-report disclosure, a hearing and recorded reasons before a co-operative society may be liquidated.
October 10, 2026   Case Laws GST
Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
October 10, 2026   Notes Income Tax
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxation.
October 10, 2026   Notes GST
GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
October 10, 2026   Notes Customs
Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes with analytical apparatus.
October 10, 2026   Notes GST
Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
October 10, 2026   Notes GST
Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
October 10, 2026   Notifications DGFT
Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
October 10, 2026   Notifications Income Tax
Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
October 10, 2026   Notifications SEBI
Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance in regulatory proceedings.
October 10, 2026   Circulars DGFT
EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
October 10, 2026   Circulars Customs
Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
October 10, 2026   Circulars Customs
SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
October 10, 2026   Circulars Customs
Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.

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Home › Highlights › Companies Law › 2018 › January, 2018 › This
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Companies Law

Incorporation of company - Instead of an affidavit, a...

Declaration Required from Subscribers and First Directors Replaces Affidavit for Company Incorporation u/s 7(1)(c) Companies Law.

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Companies Law January 6, 2018 Act-Rules
Incorporation of company - Instead of an affidavit, a declaration shall be required from each of the subscribers to the memorandum and from persons named as the first directors, if any, in the articles - Section 7(1)(c)
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Acts Income Tax
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