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November 21, 2025   Notifications SEBI
New LODR Fifth Amendment reshapes related party transaction rules, disclosure duties, and non-convertible security communication timelines under Schedule XII
November 21, 2025   Case Laws Law of Competition
Competition watchdog partly upholds abuse finding on dominant messaging app's 2021 privacy policy under Sections 4(2)(a)(i), (c)
November 21, 2025   Case Laws GST
Exporters entitled to ITC refund under s.54(3) GST; Rule 89(4A) and Circular 172 held inapplicable
November 21, 2025   Case Laws GST
Refund claim under S.54 CGST upheld; deficiency memos quashed, DRC-03 search deposits not treated as voluntary payments
November 21, 2025   Case Laws GST
Appeal to be heard if taxpayer deposits admitted dues plus 25 percent of disputed GST within 30 days
November 21, 2025   Case Laws GST
Writ allowed; assessment and rectification orders quashed, matter remanded for de novo consideration subject to partial tax deposit
November 21, 2025   Case Laws GST
Rectification under Section 161 CGST set aside for breach of natural justice, matter remanded with 50% deposit condition
November 21, 2025   Case Laws GST
Supervisory power under Article 227 limits tribunal from halting GST general transfers or forcing online policy deadline
November 21, 2025   Case Laws Income Tax
No binding direction under s.153(6); reassessment of amalgamated company time-barred under s.153(1) for A.Y. 2007-08
November 21, 2025   Case Laws Income Tax
Non-speaking s.127 transfer order for AY 2022-23 set aside; fresh reasoned decision directed after objections
November 21, 2025   Case Laws Income Tax
Revenue appeal rejected, s.10A deduction upheld as STP unit not formed by splitting or reconstruction under s.10A(2)(ii)
November 21, 2025   Case Laws Income Tax
Cash deposits from milk business partly accepted; only 10% taxed as profit, not under s.115BBE, non-precedent basis
November 21, 2025   Case Laws Income Tax
Interest on land acquisition held taxable as income from other sources under sections 56(2)(viii) and 145B(1), appeal dismissed
November 21, 2025   Case Laws Income Tax
Leave encashment of PSU bank employee held exempt under s. 10(10AA); assessment to be modified accordingly
November 21, 2025   Case Laws Income Tax
Appeal succeeds as voluntary survey surrender accepted; additions for building, fund circulation, sundry debtors, book rejection deleted
November 21, 2025   Case Laws Income Tax
JDA taxation clarified: LTCG on assessee's share of constructed area; sale profits as business income, section 2(47)(v)
November 21, 2025   Case Laws Income Tax
Redeveloped flat concession claim remanded; assessee gets final chance to prove old occupation, else sections 56(2)(x), 69A, 115BBE
November 21, 2025   Case Laws Income Tax
Share premium addition under s. 56(2)(viib) quashed; AO bound by Rule 11UA valuation for holding company
November 21, 2025   Case Laws Income Tax
Reassessment under s.144 r.w.s.147 quashed as jurisdictionally defective for absence of mandatory s.143(2) notice; s.292BB inapplicable
November 21, 2025   Case Laws Income Tax
Forex derivative and commodity losses held non-speculative business loss, eligible for set-off under s. 43(5)(d).

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Companies Law

Notification issued by the Ministry of Corporate Affairs amends...

MCA raises small company limits under section 2(85), Rule 2(1)(t): paid-up capital 10 crores, turnover 100 crores

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Companies Law December 3, 2025 Notifications
Notification issued by the Ministry of Corporate Affairs amends the Companies (Specification of definition details) Rules, 2014, with effect from the date of its publication in the Official Gazette. The amendment substitutes clause (t) in rule 2(1) to revise the financial thresholds for a "small company" under section 2(85) of the Companies Act, 2013. Henceforth, for the relevant sub-clauses, a small company's paid-up capital shall not exceed INR 10 crores and its turnover shall not exceed INR 100 crores. The notification is signed by a Joint Secretary.
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