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    June 5, 2026   Case Laws Income Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case Laws Income Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case Laws Income Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case Laws Income Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case Laws Income Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case Laws Income Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case Laws Customs
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
    June 5, 2026   Case Laws Customs
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case Laws Customs
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
    June 5, 2026   Case Laws IBC
    Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
    June 4, 2026   Notifications IBC
    Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
    June 4, 2026   Notifications IBC
    Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
    June 4, 2026   Notifications IBC
    Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
    June 4, 2026   Notifications IBC
    Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
    June 4, 2026   Notifications IBC
    Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
    June 4, 2026   Notifications IBC
    Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
    June 4, 2026   Notifications IBC
    Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
    June 4, 2026   Notifications Customs
    Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
    June 4, 2026   Notifications DGFT
    QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
    June 4, 2026   Circulars DGFT
    Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
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June 5, 2026   Case Laws Income Tax
Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
June 5, 2026   Case Laws Income Tax
Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
June 5, 2026   Case Laws Income Tax
Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
June 5, 2026   Case Laws Income Tax
Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
June 5, 2026   Case Laws Income Tax
Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
June 5, 2026   Case Laws Income Tax
Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
June 5, 2026   Case Laws Customs
Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and penalties.
June 5, 2026   Case Laws Customs
Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
June 5, 2026   Case Laws Customs
Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
June 5, 2026   Case Laws IBC
Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
June 4, 2026   Notifications IBC
Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
June 4, 2026   Notifications IBC
Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
June 4, 2026   Notifications IBC
Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
June 4, 2026   Notifications IBC
Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
June 4, 2026   Notifications IBC
Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
June 4, 2026   Notifications IBC
Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
June 4, 2026   Notifications IBC
Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
June 4, 2026   Notifications Customs
Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
June 4, 2026   Notifications DGFT
QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
June 4, 2026   Circulars DGFT
Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.

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Companies Law

Honouring of Cheque even after stop payment request submitted to...

Court Rules: Bank Must Return Funds Paid by Mistake Despite Stop Payment Request.

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Companies Law March 14, 2013 Case Laws HC
Honouring of Cheque even after stop payment request submitted to bank - a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it. - HC
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Acts Income Tax
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