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    August 18, 2026   Case LawsIncome Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case LawsIncome Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case LawsIncome Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case LawsIncome Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case LawsIncome Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case LawsIncome Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case LawsIncome Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case LawsIncome Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
    August 18, 2026   Case LawsIncome Tax
    Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
    August 18, 2026   Case LawsIncome Tax
    Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
    August 18, 2026   Case LawsIncome Tax
    Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
    August 18, 2026   Case LawsIncome Tax
    Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
    August 18, 2026   Case LawsIncome Tax
    Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
    August 18, 2026   Case LawsIncome Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case LawsCustoms
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case LawsCustoms
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case LawsCustoms
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case LawsCustoms
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case LawsCustoms
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case LawsCustoms
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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    August 18, 2026   Case Laws Income Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case Laws Income Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case Laws Income Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case Laws Income Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case Laws Income Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case Laws Income Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case Laws Income Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business purpose are established.
    August 18, 2026   Case Laws Income Tax
    Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
    August 18, 2026   Case Laws Income Tax
    Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
    August 18, 2026   Case Laws Income Tax
    Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
    August 18, 2026   Case Laws Income Tax
    Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
    August 18, 2026   Case Laws Income Tax
    Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
    August 18, 2026   Case Laws Income Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case Laws Customs
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case Laws Customs
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case Laws Customs
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case Laws Customs
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case Laws Customs
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.

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      Home› Highlights › Companies Law › 2024 › November, 2024 › This
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      Companies Law

      The NCLT has jurisdiction to modify the scheme of amalgamation...

      Tribunal alters merger deal terms, appeals arise over compliance burden.

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      Companies LawNovember 22, 2024Case LawsAT
      The NCLT has jurisdiction to modify the scheme of amalgamation u/ss 230-232 read with Section 234 of the Companies Act, 2013. The amendment can be done at any stage. The NCLT Mumbai, while seized of a First Motion Petition, passed directions for changing the valuation and swap ratio. The proposed modification does not require further adherence to regulations for inbound merger or additional approval from the Reserve Bank of India as per FEMA Notification No. FEMA.389/2018-RB. If the impugned order is allowed, the scheme will have to be remodified, resulting in lengthy compliances undertaken for the third time. Therefore, the impugned order is liable to be set aside, and the appeal with the prayers stands allowed.
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      ActsIncome Tax
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