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    July 11, 2026   Case Laws IBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
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    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
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    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
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    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case Laws Indian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
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    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
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    BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
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    BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
    FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.
    July 10, 2026   Notifications SEBI
    Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.
    July 10, 2026   Notifications Customs
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July 11, 2026   Case Laws IBC
Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
July 11, 2026   Case Laws FEMA
Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
July 11, 2026   Case Laws FEMA
FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
July 11, 2026   Case Laws Money Laundering
PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
July 11, 2026   Case Laws Service Tax
Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
July 11, 2026   Case Laws Indian Laws
Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
July 11, 2026   Case Laws Indian Laws
Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
July 11, 2026   Case Laws Indian Laws
Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
July 11, 2026   Case Laws Indian Laws
Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
July 11, 2026   Case Laws Indian Laws
Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
July 10, 2026   Notifications SEBI
Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
July 10, 2026   Notifications Customs
Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
July 10, 2026   Notifications Customs
BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
July 10, 2026   Notifications Customs
BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset date.
July 10, 2026   Notifications SEBI
Custodian fee structure shifts from annual to monthly payment, with revised billing and transition rules
July 10, 2026   Notifications SEBI
FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.
July 10, 2026   Notifications SEBI
Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.
July 10, 2026   Notifications Customs
Anti-dumping duty on seamless steel tubes from China PR extended until 27 January 2027, unless amended earlier.
July 10, 2026   Notifications SEBI
SEBI buy-back rules tightened with new limits, disclosure timelines, shareholder intimation and promoter freeze requirements.
July 10, 2026   Notifications SEBI
SEBI amends securitised debt regulations to tighten board control, related-party limits, and investor-protection disclosures.

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Income Tax

Assessee while giving the loan to another society did not...

Loan to Society Complies with Income Tax Act: No Violation of Sections 13(1)(d) and 11(5) Found.

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Income Tax August 29, 2012 Case Laws AT
Assessee while giving the loan to another society did not violate the provisions of section 13(1)(d) read with section 11(5) as the loan was neither an investment nor a deposit - AT
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