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    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
    Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
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    April 13, 2026   Case Laws Customs
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    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.
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    April 11, 2026   Circulars Customs
    Validity extension for diverted break bulk cargo transhipment procedure, with a nodal officer designated for implementation.
    April 11, 2026   Circulars Customs
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    April 11, 2026   Circulars GST - States
    GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
    April 11, 2026   Circulars GST
    GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.
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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.
April 11, 2026   Circulars DGFT
Restricted import quota procedure notified for CPC and RPC allocations for aluminium and CPC manufacturing units in FY 2026-27.
April 11, 2026   Circulars Customs
Validity extension for diverted break bulk cargo transhipment procedure, with a nodal officer designated for implementation.
April 11, 2026   Circulars Customs
System-based e-Scheduling streamlines import cargo examination with automated slots, rescheduling controls, and mandatory stakeholder use.
April 11, 2026   Circulars GST - States
GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
April 11, 2026   Circulars GST
GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.

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Companies Law

Appointment of additional director, alternate director and...

Section 161(2) of Companies Act: No alternate director appointment if already a director in the same company.

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Companies Law January 10, 2018 Act-Rules
Appointment of additional director, alternate director and nominee director - a person is restricted from being appointed as an alternate director if he is holding directorship in the same company - Section 161(2) of the Companies Act, 2013
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Acts Income Tax
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