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    July 8, 2026   Case LawsCustoms
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case LawsCustoms
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case LawsCustoms
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
    July 8, 2026   Case LawsCustoms
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case LawsIBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case LawsMoney Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case LawsMoney Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
    July 8, 2026   Case LawsService Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case LawsService Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
    July 8, 2026   Case LawsService Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case LawsVAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case LawsVAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case LawsVAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case LawsIndian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case LawsGST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case LawsGST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case LawsGST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case LawsIncome Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case LawsIncome Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case LawsIncome Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
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    July 8, 2026   Case Laws Customs
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case Laws Customs
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case Laws Customs
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
    July 8, 2026   Case Laws Customs
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case Laws IBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case Laws Money Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case Laws Money Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
    July 8, 2026   Case Laws Service Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case Laws VAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case Laws VAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case Laws GST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case Laws GST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case Laws GST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.

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

      Financial statement - a company having subsidiary (ies) shall...

      Companies with subsidiaries must prepare Consolidated Financial Statements per Section 129(3) of the Companies Act, 2013.

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      Companies LawJanuary 7, 2018Act-Rules
      Financial statement - a company having subsidiary (ies) shall prepare Consolidated Financial Statements in the same form and manner as that of its own in accordance with applicable accounting standards - Section 129(3) of the Companies Act, 2013
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