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    September 2, 2026   Case Laws Income Tax
    Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
    September 2, 2026   Case Laws Income Tax
    External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
    September 2, 2026   Case Laws Income Tax
    Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
    September 2, 2026   Case Laws Income Tax
    Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
    September 2, 2026   Case Laws Income Tax
    Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
    September 2, 2026   Case Laws Income Tax
    Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
    September 2, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallo...
    September 2, 2026   Case Laws Income Tax
    Functional comparability excludes branded, high-end and outsourced providers from BPO transfer-pricing benchmarking, sustaining adjustment deletion.
    September 2, 2026   Case Laws Income Tax
    Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
    September 2, 2026   Case Laws Income Tax
    Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
    September 2, 2026   Case Laws Income Tax
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    September 2, 2026   Case Laws Income Tax
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September 2, 2026   Case Laws Income Tax
Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or renewal refusal.
September 2, 2026   Case Laws Income Tax
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudication.
September 2, 2026   Case Laws Income Tax
Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
September 2, 2026   Case Laws Income Tax
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-reporting.
September 2, 2026   Case Laws Income Tax
Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
September 2, 2026   Case Laws Income Tax
Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
September 2, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallowances.
September 2, 2026   Case Laws Income Tax
Functional comparability excludes branded, high-end and outsourced providers from BPO transfer-pricing benchmarking, sustaining adjustment deletion.
September 2, 2026   Case Laws Income Tax
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded.
September 2, 2026   Case Laws Income Tax
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional interest fail.
September 2, 2026   Case Laws Income Tax
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expansion capacity.
September 2, 2026   Case Laws Income Tax
Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
September 2, 2026   Case Laws Income Tax
Beneficial treaty choice under section 90(2) permits capital-loss set-off and carry-forward despite India-Mauritius DTAA treatment.
September 2, 2026   Case Laws Income Tax
Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
September 2, 2026   Case Laws Customs
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
September 2, 2026   Case Laws Customs
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication.
September 2, 2026   Case Laws Customs
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
September 2, 2026   Case Laws Customs
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
September 2, 2026   Case Laws Companies Law
Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
September 2, 2026   Case Laws SEBI
Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.

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Home › Highlights › Companies Law › 2025 › May, 2025 › This
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Companies Law

NCLAT allowed appeal regarding demerger under Sections 230-232...

Corporate Demerger Approved: Family Business Restructuring Validated Through Unanimous Shareholder Consent and Professional Valuation

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Companies Law May 29, 2025 Case Laws AT
NCLAT allowed appeal regarding demerger under Sections 230-232 of Companies Act, finding lower tribunal erred in dismissing scheme. Tribunal considered key factors including: closely held family business, valuation by registered IBBI valuers, and unanimous shareholder consent. The appellate body set aside the original order and directed the NCLT to issue consequential orders for meeting convening/dispensation within three days, effectively permitting the proposed corporate restructuring scheme.
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Acts Income Tax
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