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    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case Laws GST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case Laws GST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case Laws GST
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    July 28, 2026   Case Laws GST
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    July 28, 2026   Case Laws GST
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    July 28, 2026   Case Laws Income Tax
    Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
    July 28, 2026   Case Laws Income Tax
    Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
    July 28, 2026   Case Laws Income Tax
    Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
    July 28, 2026   Case Laws Income Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    July 28, 2026   Case Laws Income Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case Laws Income Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
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    July 28, 2026   Case Laws Income Tax
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    July 28, 2026   Case Laws Income Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case Laws Income Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    July 28, 2026   Case Laws Income Tax
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
    July 28, 2026   Case Laws Income Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
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July 28, 2026   Case Laws GST
Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
July 28, 2026   Case Laws GST
Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
July 28, 2026   Case Laws GST
GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
July 28, 2026   Case Laws GST
GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
July 28, 2026   Case Laws GST
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
July 28, 2026   Case Laws GST
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
July 28, 2026   Case Laws GST
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
July 28, 2026   Case Laws Income Tax
Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
July 28, 2026   Case Laws Income Tax
Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
July 28, 2026   Case Laws Income Tax
Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
July 28, 2026   Case Laws Income Tax
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
July 28, 2026   Case Laws Income Tax
Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
July 28, 2026   Case Laws Income Tax
India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
July 28, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
July 28, 2026   Case Laws Income Tax
Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
July 28, 2026   Case Laws Income Tax
Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
July 28, 2026   Case Laws Income Tax
Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
July 28, 2026   Case Laws Income Tax
Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
July 28, 2026   Case Laws Income Tax
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported adjustments failed.
July 28, 2026   Case Laws Income Tax
Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.

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Companies Law

The court held that the Registrar of Companies (ROC) had the...

ROC can strike off companies from register under old & new Companies Acts. New Act has detailed procedure & remedy for deregistration.

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Companies Law July 26, 2024 Case Laws HC
The court held that the Registrar of Companies (ROC) had the power to strike off the name of a company from the Register u/s 560(1)(6) of the old Companies Act, 1956, which is pari materia with Section 248 of the new Companies Act, 2013. The provisions under the old and new Acts are consistent, with the new Act providing a more detailed procedure for striking off and an effective remedy for dealing with deregistration of non-operational companies. The registers maintained under the old Act are deemed to be maintained under the new Act. The petitioner's remedy lies with the National Company Law Tribunal under Chapter XXVII of the Companies Act, 2013. Therefore, the application was dismissed.
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Acts Income Tax
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