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October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
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Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
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Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
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Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
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Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
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Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.

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Home › Highlights › Insolvency and Bankruptcy › 2022 › May, 2022 › This
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Insolvency and Bankruptcy

CIRP - Status of NOIDA authority - Financial Creditors or...

NOIDA Authority Not a Financial Creditor: No Debt Disbursement or Commercial Borrowing in Lease u/s 5(8.

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Insolvency and Bankruptcy May 19, 2022 Case Laws SC
CIRP - Status of NOIDA authority - Financial Creditors or Operational Creditors - dues outstanding under the lease - , in the lease in question, there has been no disbursement of any debt (loan) or any sums by the appellant to the lessee. The appellant would, therefore, not be a financial creditor within the ambit of Section 5(8). - A lease, which is not a finance or a capital lease under Section 5(8)(d), may create a financial debt within the meaning of Section 5(8)(f), if, on its terms, the Court concludes that it is a transaction, under which, any amount is raised, having the commercial effect of the borrowing. All that we are finding, in the facts of this case, is that the lease in question does not fall within the ambit of Section 5(8)(f). - SC
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