CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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Freezing the Demat Accounts of the petitioners - The Calcutta High Court adjudicated on the legality of freezing Demat Accounts of petitioners, directors of a listed company, by the Calcutta Stock Exchange (CSE). The petitioners argued that the freezing of their accounts violated SEBI Regulations due to lack of individual notices. The CSE justified its actions citing persistent non-compliance by the company. The court found procedural lapses by the CSE in issuing individual notices, as required under SEBI Circular dated January 22, 2020, but recognized the company's non-compliance. The court set aside the freezing notice, directing the CSE to issue fresh compliance notices to the petitioners, and allowed for future freezing actions if non-compliance persists.
Freezing the Demat Accounts of the petitioners - The Calcutta High Court adjudicated on the legality of freezing Demat Accounts of petitioners, directors of a listed company, by the Calcutta Stock Exchange (CSE). The petitioners argued that the freezing of their accounts violated SEBI Regulations due to lack of individual notices. The CSE justified its actions citing persistent non-compliance by the company. The court found procedural lapses by the CSE in issuing individual notices, as required under SEBI Circular dated January 22, 2020, but recognized the company's non-compliance. The court set aside the freezing notice, directing the CSE to issue fresh compliance notices to the petitioners, and allowed for future freezing actions if non-compliance persists.
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