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    October 12, 2026   Case Laws Income Tax
    Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
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October 12, 2026   Case Laws Income Tax
Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
October 12, 2026   Case Laws Income Tax
Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
October 12, 2026   Case Laws Income Tax
Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
October 12, 2026   Case Laws Income Tax
Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
October 12, 2026   Case Laws Income Tax
Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
October 12, 2026   Case Laws Income Tax
Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
October 12, 2026   Case Laws Income Tax
TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.
October 12, 2026   Case Laws Income Tax
Transfer pricing boundaries require genuine separate services, aggregated linked placements, and proper profit-split analysis for branch dealings.
October 12, 2026   Case Laws Income Tax
Exempt-income disallowance excludes concessional taxable income, mutual receipts, and investments funded by sufficient interest-free own funds.
October 12, 2026   Case Laws Income Tax
Block-of-assets depreciation prevents individual asset valuation on sale where the commercial block continues and its WDV exceeds consideration.
October 12, 2026   Case Laws Benami Property
Benami transaction requirements cover cash routed through benamidars, while review fails without an apparent record error.
October 12, 2026   Case Laws Customs
Cattle-feed imports: Test reports showing unfitness for human consumption require release pending adjudication despite speculative diversion concerns.
October 12, 2026   Case Laws Customs
Reasonable-period limits on duty drawback recovery invalidate delayed action where no fraud or suppression is alleged.
October 12, 2026   Case Laws Customs
Transit import prohibitions apply to Pakistan-origin goods bound for Nepal, while conflicting origin evidence requires statutory determination.
October 12, 2026   Case Laws Customs
Release of detained cargo containers requires payment of de-stuffing charges and notice to the importer before administrative orders.
October 12, 2026   Case Laws Customs
Customs valuation evidence for used machinery requires reliable corroboration; defective procedure defeats demands, confiscation, fines, and penalties.
October 12, 2026   Case Laws Companies Law
Civil court jurisdiction over company-held property supports partition suits where plaint averments require trial on ownership and HUF funding.
October 12, 2026   Case Laws IBC
CIRP restoration discretion requires judicial reasons, fair process and comparative value assessment before rejecting a unanimous creditor decision.
October 12, 2026   Case Laws IBC
Statutory Tax Charges Cannot Create Secured-Creditor Status When IBC Security Interest Requires Consensual Security Arrangements
October 12, 2026   Case Laws IBC
Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectively grant final relief.

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Indian Laws

Dishonor of Cheque - etitioner has already undergone 23 days in...

Court Grants Probation Relief for First-Time Offender u/s 12, Avoiding Disqualification for Cheque Dishonor Conviction.

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Indian Laws March 6, 2020 Case Laws HC
Dishonor of Cheque - etitioner has already undergone 23 days in judicial custody - Since the sentence awarded to the petitioner is less than two years and it is a first conviction against the petitioner, therefore, I hereby give him benefit of Section 12 of Probation of offenders Act. Thus, the petitioner shall not suffer disqualification, if any, attaching to the conviction for the above stated offence. - HC
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