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October 1, 2026   Case Laws GST
Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
October 1, 2026   Case Laws Income Tax
Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
October 1, 2026   Case Laws Income Tax
Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
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Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
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Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
October 1, 2026   Case Laws Income Tax
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional interest.
October 1, 2026   Case Laws Income Tax
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
October 1, 2026   Case Laws Income Tax
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
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Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.
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Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and penalties.
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Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of disciplinary proceedings.
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One-Time Settlement Default Does Not Reset Insolvency Default Date, Limiting Section 10A Bar and Preserving Admission
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September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
September 30, 2026   Notes GST
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
September 30, 2026   Notifications Income Tax
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.

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Home › Highlights › Insolvency and Bankruptcy › 2024 › May, 2024 › This
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Insolvency and Bankruptcy

The circular no. IBBI/LIQ/61/2023 dated 28th September 2023...

Liquidators' Fees Circular Partially Modified; Compliance Deadline Set for May 2024 Following Court Ruling.

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Insolvency and Bankruptcy May 22, 2024 Circulars
The circular no. IBBI/LIQ/61/2023 dated 28th September 2023 regarding liquidators' fee under Regulation 4 of IBBI (Liquidation Process) Regulations, 2016 has been partially modified. The Hon'ble Bombay High Court, in a case involving the Insolvency and Bankruptcy Board of India, invalidated Paragraphs 2.1 and 2.5 of the circular. Consequently, these paragraphs are withdrawn. Insolvency Professionals who have not complied with the circular are required to do so by 31st May 2024. This modification is made u/s 196 of the Insolvency and Bankruptcy Code, 2016.
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