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    April 18, 2026   Case Laws IBC
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April 18, 2026   Case Laws IBC
Fraudulent trading liability upheld for withholding deducted employee dues held in trust, even without proof of personal gain.
April 18, 2026   Case Laws IBC
Limitation for personal guarantor insolvency starts with valid guarantee invocation and expiry of the payment period, not corporate debtor default
April 18, 2026   Case Laws Money Laundering
Prima facie discharge review under PMLA sustained where trial court considered material and found no basis for revisional interference.
April 18, 2026   Case Laws Money Laundering
PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.
April 18, 2026   Case Laws Money Laundering
PMLA attachment upheld for served notice, proceeds of crime value, and spouse-held properties linked to illicit funds.
April 18, 2026   Case Laws Money Laundering
Proceeds of crime and equivalent value attachment upheld where excess land-sale receipts were unjustified and retained funds were attachable.
April 18, 2026   Case Laws Service Tax
Reverse charge and Cenvat credit disputes turned on vague notices, non-includible TDS, and audit-based limitation failure.
April 18, 2026   Case Laws Service Tax
Job work versus manpower supply: Tribunal rejected service tax demand and upheld genuine tax mitigation.
April 18, 2026   Case Laws Central Excise
Clandestine removal requires corroborative and admissible evidence; private records, untested statements and printouts were insufficient here.
April 18, 2026   Case Laws Indian Laws
Permissive arbitration clause held non-binding where contract used "can" and required further consent to arbitrate.
April 18, 2026   Case Laws Indian Laws
Quantum meruit for non-gratuitous supply upheld; unregistered firm's claim maintained and simple interest granted.
April 17, 2026   Notifications Customs
Tariff values revised for edible oils, brass scrap, gold, silver and areca nuts under customs valuation rules.
April 17, 2026   Circulars SEBI
SSE fundraising norms eased for not for profit organizations, with relaxed registration period and subscription threshold.
April 17, 2026   Case Laws GST
Section 76 cannot justify double taxation where GST collected was already paid through another registration.
April 17, 2026   Case Laws GST
Writ jurisdiction in tax disputes is barred when natural justice is satisfied and a statutory appeal is available.
April 17, 2026   Case Laws GST
Proper officer jurisdiction upheld for penalty on fraudulent ITC, with procedural defects treated as curable under the CGST Act.
April 17, 2026   Case Laws Customs
Preventive detention under COFEPOSA upheld as legal representation, document supply, and subjective satisfaction challenges failed.
April 17, 2026   Case Laws Customs
MEIS incentive disputes must be addressed by DGFT; customs cannot reopen valid scrips or impose Section 114AA penalty without intent.
April 17, 2026   Case Laws Customs
Interest on refund of duty paid under protest upheld where customs duty was collected without authority of law.
April 17, 2026   Case Laws Indian Laws
SICA repeal and abatement of rehabilitation proceedings barred further control over company assets; illegal share allotments and sales were struck down.

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Income Tax

Addition u/s 68 - unexplained cash credit - The stand of the...

Court Rejects Argument That Normal Banking Transactions Prove Genuineness in Unexplained Cash Credit Case u/s 68.

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Income Tax November 7, 2019 Case Laws HC
Addition u/s 68 - unexplained cash credit - The stand of the Appellant that since the alleged transaction is made through normal banking channels, it is sufficient to prove the genuineness of the transaction and the credit worthiness of the creditor, cannot be accepted.
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Acts Income Tax
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