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    August 27, 2026   Case Laws Companies Law
    Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
    August 27, 2026   Case Laws IBC
    Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
    August 27, 2026   Case Laws IBC
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    August 27, 2026   Case Laws Money Laundering
    Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
    August 27, 2026   Case Laws Service Tax
    Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
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    Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
    August 27, 2026   Case Laws Indian Laws
    Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
    August 27, 2026   Case Laws Income Tax
    Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
    August 26, 2026   Case Laws GST
    GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
    August 26, 2026   Case Laws GST
    Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
    August 26, 2026   Case Laws GST
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    August 26, 2026   Case Laws GST
    Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
    August 26, 2026   Case Laws Income Tax
    GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
    August 26, 2026   Case Laws Income Tax
    Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penal...
    August 26, 2026   Case Laws Income Tax
    Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
    August 26, 2026   Case Laws Income Tax
    Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
    August 26, 2026   Case Laws Income Tax
    Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
    August 26, 2026   Case Laws Income Tax
    Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
    August 26, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
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August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.
August 27, 2026   Case Laws Indian Laws
Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
August 27, 2026   Case Laws Income Tax
Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
August 26, 2026   Case Laws GST
Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
August 26, 2026   Case Laws GST
Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
August 26, 2026   Case Laws GST
Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
August 26, 2026   Case Laws Income Tax
GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
August 26, 2026   Case Laws Income Tax
Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penalty.
August 26, 2026   Case Laws Income Tax
Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
August 26, 2026   Case Laws Income Tax
Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
August 26, 2026   Case Laws Income Tax
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.
August 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
August 26, 2026   Case Laws Income Tax
Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached

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DGFT

The DGFT Notification No. 76/2023, dated 15th March 2024, amends...

Export Ban on De-Oiled Rice Bran Extended to July 2024 Under Revised Foreign Trade Policy.

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DGFT March 16, 2024 Notifications
The DGFT Notification No. 76/2023, dated 15th March 2024, amends the Foreign Trade Policy regarding the export condition of De-Oiled Rice Bran. It extends the prohibition on its export under ITC HS code 2306 and any other HS code until 31st July 2024, modifying the previous deadline of 31st March 2024.
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Acts Income Tax
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