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July 11, 2026   Notifications SEBI
Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
July 11, 2026   Circulars SEBI
Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
July 11, 2026   Circulars Customs
Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
July 11, 2026   Circulars Income Tax
AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
July 11, 2026   Circulars IBC
Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
July 11, 2026   Case Laws GST
Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
July 11, 2026   Case Laws GST
Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
July 11, 2026   Case Laws GST
Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
July 11, 2026   Case Laws GST
Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
July 11, 2026   Case Laws GST
Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
July 11, 2026   Case Laws GST
Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
July 11, 2026   Case Laws GST
Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
July 11, 2026   Case Laws GST
Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
July 11, 2026   Case Laws Income Tax
Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
July 11, 2026   Case Laws Income Tax
Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
July 11, 2026   Case Laws Income Tax
Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
July 11, 2026   Case Laws Income Tax
Appellate enhancement cannot add a new source of income not examined in the original assessment.
July 11, 2026   Case Laws Income Tax
Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
July 11, 2026   Case Laws Income Tax
Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
July 11, 2026   Case Laws Income Tax
Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.

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Companies Law

Winding up - Agreement to sell relied on by the appellant was...

Sale Agreement Post-Winding-Up Petition Deemed Unenforceable Under Companies Act Sections 531 and 531A.

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Companies Law August 13, 2012 Case Laws HC
Winding up - Agreement to sell relied on by the appellant was of a date after the filing of the winding up petition and was thus unenforceable under Sections 531 & 531A of the Act - HC
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Acts Income Tax
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