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    September 30, 2026   Case Laws Income Tax
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September 30, 2026   Case Laws Income Tax
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pricing.
September 30, 2026   Case Laws Income Tax
Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
September 30, 2026   Case Laws Income Tax
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.
September 30, 2026   Case Laws Income Tax
Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
September 30, 2026   Case Laws Customs
Excess baggage jewellery detention permits return application and consensual minor penalty for admitted Customs Baggage Rules infraction.
September 30, 2026   Case Laws Customs
Duty drawback survives RBI-backed rupee export remittances and completed exports despite alleged diversion to intermediary ports.
September 30, 2026   Case Laws Customs
Statutory notice period for seized goods requires release when notice is absent; provisional release cannot preserve detention.
September 30, 2026   Case Laws Customs
Customs adjudication evidence rules bar uncross-examined Section 108 statements and uncertified electronic records, defeating unsupported abetment penalties.
September 30, 2026   Case Laws Customs
Customs broker abetment requires proof of knowledge, collusion or active assistance, not merely alleged IEC verification failure.
September 30, 2026   Case Laws Customs
Formulated astaxanthin preparations qualify as food preparations where nutritional function predominates and colour remains incidental to dietary use.
September 30, 2026   Case Laws Companies Law
Consent terms in oppression proceedings bind parties and can resolve appellate challenges without merits adjudication, quashing contested findings.
September 30, 2026   Case Laws IBC
One-time settlement during liquidation does not change statutory distribution, and guarantors gain no creditor priority without debt assignment.
September 30, 2026   Case Laws IBC
CoC-approved eligibility criteria must precede Form G, while expired CIRP without a resolution plan requires liquidation.
September 30, 2026   Case Laws FEMA
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans.
September 30, 2026   Case Laws Money Laundering
Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.
September 30, 2026   Case Laws Money Laundering
PMLA property retention permits prima facie proceeds-of-crime inquiry beyond accused ownership, absent prejudice from defective notice service.
September 30, 2026   Case Laws Central Excise
Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.
September 30, 2026   Case Laws Companies Law
Oral corporate agreements remain valid where no statutory writing requirement applies; disputed representative authority requires evidence, not threshold rejection.
September 29, 2026   Circulars Customs
Customs assessment repository centralises rulings, decisions and advisories to promote uniform classification, valuation and informed trade compliance.
September 29, 2026   Circulars Customs
International LCL transshipment permission renewed subject to continuing compliance with customs procedures and cargo handling regulations.

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Home › Highlights › IBC › 2025 › February, 2025 › This
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NCLAT upheld NCLT's decision to admit Corporate Debtor into CIRP...

Financial Creditor's CIRP Application Under Section 7 IBC Upheld After Proper Notice Service and Default Verification

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IBC February 8, 2025 Case Laws AT
NCLAT upheld NCLT's decision to admit Corporate Debtor into CIRP under Section 7 of IBC, 2016. The Corporate Debtor's challenge regarding improper notice service was rejected as notice was effectively served through multiple channels including newspaper publications, speed post, and email. The debt and default were verified through Information Utility (NeSL) records, with authenticated default submission showing no response from Corporate Debtor. The Tribunal found all essential requirements for Section 7 admission were met: existence of debt, default in repayment, and application within limitation period. Corporate Debtor's non-commitment to debt repayment during proceedings further supported the admission decision. Appeal dismissed, confirming validity of CIRP initiation.
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