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    June 17, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
    June 17, 2026   Case Laws Income Tax
    Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
    June 17, 2026   Case Laws Income Tax
    Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
    June 17, 2026   Case Laws Income Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
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    Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
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    Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
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    Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
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    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case Laws Income Tax
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    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
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    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
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    June 17, 2026   Case Laws Service Tax
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    June 17, 2026   Case Laws Indian Laws
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    June 16, 2026   Notifications Customs
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June 17, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
June 17, 2026   Case Laws Income Tax
Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
June 17, 2026   Case Laws Income Tax
Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
June 17, 2026   Case Laws Income Tax
Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
June 17, 2026   Case Laws Income Tax
Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
June 17, 2026   Case Laws Income Tax
Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
June 17, 2026   Case Laws Income Tax
Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
June 17, 2026   Case Laws Income Tax
Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
June 17, 2026   Case Laws Income Tax
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
June 17, 2026   Case Laws Income Tax
Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
June 17, 2026   Case Laws Income Tax
Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
June 17, 2026   Case Laws Income Tax
Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
June 17, 2026   Case Laws Income Tax
Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
June 17, 2026   Case Laws Customs
Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
June 17, 2026   Case Laws Customs
Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
June 17, 2026   Case Laws Customs
Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
June 17, 2026   Case Laws Customs
IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
June 17, 2026   Case Laws Service Tax
Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
June 17, 2026   Case Laws Indian Laws
Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
June 16, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.

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Companies Law

Financial ill-health of the company - there is danger of the...

Provisional Liquidator Appointed to Protect Assets of Financially Distressed Company from Risk of Transfer or Alienation.

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Companies Law September 1, 2012 Case Laws HC
Financial ill-health of the company - there is danger of the properties of the respondent-company being transferred/alienated. It would thus be expedient to appoint a provisional liquidator to protect the assets of the company which appear to be in a jeopardy - HC
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Acts Income Tax
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