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    August 27, 2026   Case Laws IBC
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August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.
August 27, 2026   Case Laws Indian Laws
Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
August 27, 2026   Case Laws Income Tax
Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
August 26, 2026   Case Laws GST
Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
August 26, 2026   Case Laws GST
Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
August 26, 2026   Case Laws GST
Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
August 26, 2026   Case Laws Income Tax
GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
August 26, 2026   Case Laws Income Tax
Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penalty.
August 26, 2026   Case Laws Income Tax
Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
August 26, 2026   Case Laws Income Tax
Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
August 26, 2026   Case Laws Income Tax
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.
August 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
August 26, 2026   Case Laws Income Tax
Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
August 26, 2026   Case Laws Income Tax
Bogus-purchase additions require transaction-specific evidence; supplier deregistration and later non-compliance alone cannot displace documented purchases.

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Money Laundering

The HC allowed the Applicant's regular bail application under...

Applicant granted regular bail under Article 21 due to prolonged pretrial detention, lack of prima facie money-laundering case

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Money Laundering October 4, 2025 Case Laws HC
The HC allowed the Applicant's regular bail application under Article 21, directing immediate release subject to stringent bail conditions and personal bonds. The Court found prolonged pretrial detention (custody since 05.09.2024, over 15 months), absence of framed charges and imminent trial, parity with a co-accused already granted bail, and lack of a clear prima facie case for money-laundering collectively satisfied the triple-test for bail. Risk of tampering was mitigated by recorded statements of material witnesses and advanced material collection. The Court held continued incarceration would be punitive; breach of bail conditions will invite prompt cancellation and permits the Enforcement Directorate to take appropriate action.
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Acts Income Tax
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