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    June 23, 2026   Case LawsIncome Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case LawsIncome Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case LawsIncome Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
    June 23, 2026   Case LawsIncome Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition surviv...
    June 23, 2026   Case LawsIncome Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case LawsIncome Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case LawsIncome Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case LawsIncome Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    June 23, 2026   Case LawsIncome Tax
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    June 23, 2026   Case LawsIncome Tax
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    June 23, 2026   Case LawsIncome Tax
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    June 23, 2026   Case LawsIncome Tax
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    June 23, 2026   Case LawsIncome Tax
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    June 23, 2026   Case LawsCustoms
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    June 23, 2026   Case LawsCustoms
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    June 23, 2026   Case LawsService Tax
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    June 23, 2026   Case LawsCentral Excise
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    June 23, 2026   Case LawsIndian Laws
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    June 23, 2026   Case LawsIncome Tax
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
    June 22, 2026   NotificationsCustoms
    Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.
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    June 23, 2026   Case Laws Income Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case Laws Income Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case Laws Income Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.
    June 23, 2026   Case Laws Income Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition survived.
    June 23, 2026   Case Laws Income Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case Laws Income Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case Laws Income Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case Laws Income Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    June 23, 2026   Case Laws Income Tax
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    June 23, 2026   Case Laws Income Tax
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    June 23, 2026   Case Laws Income Tax
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    June 23, 2026   Case Laws Income Tax
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    June 23, 2026   Case Laws Income Tax
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    June 23, 2026   Case Laws Customs
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    June 23, 2026   Case Laws Customs
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    June 23, 2026   Case Laws Service Tax
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    June 23, 2026   Case Laws Central Excise
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    June 23, 2026   Case Laws Indian Laws
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    June 23, 2026   Case Laws Income Tax
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
    June 22, 2026   Notifications Customs
    Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.

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      Home› Highlights › SEBI › 2025 › July, 2025 › This
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      SEBI

      The Board found that the promoters and promoter-related entities...

      Promoters barred from trading and directorship for violating SEBI rules and Section 67 of Companies Act

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      SEBIJuly 11, 2025Case LawsBoard
      The Board found that the promoters and promoter-related entities of the Company violated SEBI regulations and Section 67 of the Companies Act, 2013, by diverting company funds through connected entities for trading in the Company's shares, resulting in misleading disclosures to investors. The promoters submitted forged lender conduct letters and failed to disclose related party transactions as mandated under SEBI LODR Regulations. The Board observed weak internal controls and directed interim measures under SEBI Act to protect investor interests: promoters were restrained from holding directorial or KMP positions and from trading in securities; the announced stock split was stayed; and a forensic audit of the Company and its related parties was ordered. These directions remain in force pending further orders, with the promoters given an opportunity to file objections and seek a personal hearing.
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      ActsIncome Tax
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