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    August 3, 2026   Case Laws Companies Law
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August 3, 2026   Case Laws Companies Law
Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
August 3, 2026   Case Laws IBC
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
August 3, 2026   Case Laws FEMA
Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
August 3, 2026   Case Laws Money Laundering
Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
August 3, 2026   Case Laws Indian Laws
Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
August 3, 2026   Case Laws Indian Laws
Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
August 3, 2026   Case Laws Indian Laws
Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
August 1, 2026   Notifications Income Tax
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
August 1, 2026   Circulars SEBI
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
August 1, 2026   Case Laws Indian Laws
Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
August 1, 2026   Case Laws GST
Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
August 1, 2026   Case Laws GST
Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
August 1, 2026   Case Laws GST
Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
August 1, 2026   Case Laws GST
Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
August 1, 2026   Case Laws GST
Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
August 1, 2026   Case Laws GST
Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
August 1, 2026   Case Laws GST
GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
August 1, 2026   Case Laws GST
Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
August 1, 2026   Case Laws GST
Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
August 1, 2026   Case Laws GST
Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.

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Income Tax

Disallowance u/s 43B - provision of leave encashment - Supreme...

Supreme Court's Exide Industries decision impacts leave encashment disallowance; Kolkata HC ruling directs deletion by Assessing Officer.

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Income Tax May 9, 2020 Case Laws AT
Disallowance u/s 43B - provision of leave encashment - Supreme Court in the case of, Exide industries, has merely directed the assessee for payment of tax - However, the binding force of the decision of the Kolkata High Court still stands and therefore, respectfully following the same, we direct the ld AO to delete the above disallowance.
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Acts Income Tax
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