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October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
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Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
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Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
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October 18, 2026   Circulars Customs
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Home › Highlights › Insolvency and Bankruptcy › 2023 › May, 2023 › This
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Insolvency and Bankruptcy

Initiation of CIRP - Existence of dispute - NCLT dismissed the...

NCLT Dismisses CIRP Application Due to Genuine Disputes; Credible Defense by Corporate Debtor Under IBC.

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Insolvency and Bankruptcy May 29, 2023 Case Laws AT
Initiation of CIRP - Existence of dispute - NCLT dismissed the application - Operational Creditors - There was sufficient foundation of genuine disputes between the two parties and the same is amply supported by material on the record. It is not the remit of IBC to investigate all related contractual disputes and look into their merits as long as it suffices that a plausible defence has been raised as has been done in the present case. In the present factual matrix, the defence raised by the Corporate Debtor cannot be held to be moonshine, spurious, hypothetical or illusory - AT
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