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    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 28, 2026   Case Laws Customs
    Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
    April 28, 2026   Case Laws Customs
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    April 28, 2026   Case Laws Customs
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    April 28, 2026   Case Laws Customs
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    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
    April 28, 2026   Case Laws Companies Law
    Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
    April 28, 2026   Case Laws Companies Law
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    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    April 28, 2026   Case Laws IBC
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
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    April 28, 2026   Case Laws FEMA
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    April 28, 2026   Case Laws Money Laundering
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    April 28, 2026   Case Laws VAT / Sales Tax
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
    April 28, 2026   Case Laws VAT / Sales Tax
    Joint development agreements and VAT: tax applies only to the goods component, not the landowner's share in land.
    April 28, 2026   Case Laws GST
    Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
    April 27, 2026   Case Laws Indian Laws
    No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.
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April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 28, 2026   Case Laws Customs
Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
April 28, 2026   Case Laws Customs
Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
April 28, 2026   Case Laws Customs
Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's director.
April 28, 2026   Case Laws Customs
Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
April 28, 2026   Case Laws Customs
Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
April 28, 2026   Case Laws Customs
Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
April 28, 2026   Case Laws Companies Law
Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
April 28, 2026   Case Laws Companies Law
Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
April 28, 2026   Case Laws IBC
Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
April 28, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
April 28, 2026   Case Laws IBC
Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
April 28, 2026   Case Laws IBC
Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
April 28, 2026   Case Laws IBC
Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
April 28, 2026   Case Laws FEMA
Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
April 28, 2026   Case Laws Money Laundering
Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
April 28, 2026   Case Laws VAT / Sales Tax
Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
April 28, 2026   Case Laws VAT / Sales Tax
Joint development agreements and VAT: tax applies only to the goods component, not the landowner's share in land.
April 28, 2026   Case Laws GST
Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
April 27, 2026   Case Laws Indian Laws
No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.

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Companies Law

A litigant can take different stands at different times but...

Litigants can't take contradictory stances in the same case; consistent positions are required on identical facts.

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Companies Law October 10, 2018 Case Laws SC
A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on the same facts and take inconsistent shifting stands.
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Acts Income Tax
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