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    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
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    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
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    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
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    Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
    July 15, 2026   Case Laws Income Tax
    Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.
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    Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
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    July 15, 2026   Case Laws Benami Property
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July 15, 2026   Case Laws GST
Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
July 15, 2026   Case Laws Income Tax
Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
July 15, 2026   Case Laws Income Tax
Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
July 15, 2026   Case Laws Income Tax
Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
July 15, 2026   Case Laws Income Tax
Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
July 15, 2026   Case Laws Income Tax
Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
July 15, 2026   Case Laws Income Tax
Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
July 15, 2026   Case Laws Income Tax
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.
July 15, 2026   Case Laws Income Tax
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scrutiny
July 15, 2026   Case Laws Income Tax
Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.
July 15, 2026   Case Laws Income Tax
Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability
July 15, 2026   Case Laws Income Tax
Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
July 15, 2026   Case Laws Income Tax
Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.
July 15, 2026   Case Laws Income Tax
Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character
July 15, 2026   Case Laws Income Tax
Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately
July 15, 2026   Case Laws Income Tax
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examination
July 15, 2026   Case Laws Income Tax
Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
July 15, 2026   Case Laws Income Tax
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Method
July 15, 2026   Case Laws Benami Property
Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
July 15, 2026   Case Laws Customs
Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations

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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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