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    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
    August 8, 2026   Case Laws IBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case Laws IBC
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    August 8, 2026   Case Laws Money Laundering
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    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
    Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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August 8, 2026   Case Laws Companies Law
Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.
August 8, 2026   Case Laws IBC
Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
August 8, 2026   Case Laws IBC
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distribution.
August 8, 2026   Case Laws Money Laundering
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides remain unresolved.
August 8, 2026   Case Laws Service Tax
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly recorded.
August 8, 2026   Case Laws Service Tax
Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
August 7, 2026   Notifications Customs
Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
August 7, 2026   Circulars DGFT
Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
August 7, 2026   Circulars Customs
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validity period.
August 7, 2026   Case Laws GST
Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
August 7, 2026   Case Laws GST
GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
August 7, 2026   Case Laws GST
Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
August 7, 2026   Case Laws GST
Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
August 7, 2026   Case Laws GST
GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
August 7, 2026   Case Laws GST
Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
August 7, 2026   Case Laws GST
Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
August 7, 2026   Case Laws GST
Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
August 7, 2026   Case Laws GST
Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
August 7, 2026   Case Laws GST
Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
August 7, 2026   Case Laws GST
Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.

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Income Tax

Bogus LTCG - bogus share transaction - As in so far as...

NSE Sub-broker's Registration Cancellation Doesn't Invalidate Buniyad Chemicals Share Sale; Assessee Proves Legitimate Ownership Since 2004.

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Income Tax May 28, 2022 Case Laws AT
Bogus LTCG - bogus share transaction - As in so far as cancellation of registration of sub-broker by the NSE through whom the assessee had sold shares of Buniyad Chemicals, it would not make the transaction of sale of shares bogus. - By furnishing cogent evidence, assessee has discharged her onus in proving that she was holding the shares since 2004 and had sold the shares during the relevant period. - AT
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Acts Income Tax
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