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    December 26, 2025   Case Laws Income Tax
    Demonetisation cash deposits and s69 addition: whether already covered by s245D(4) settlement income; double-tax bar upheld, appeal dismissed
    December 26, 2025   Case Laws Income Tax
    Intra-group management service fees benchmarking under "Other Method": cost-plus markups accepted; Nil arm's-length price adjustment deleted.
    December 26, 2025   Case Laws Income Tax
    Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
    December 26, 2025   Case Laws Benami Property
    Property purchases using appellant's funds held benami u/s2(9)(A); attachment upheld despite no cross-examination, appeals dismissed.
    December 26, 2025   Case Laws Customs
    Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
    December 26, 2025   Case Laws Customs
    COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
    December 26, 2025   Case Laws Customs
    Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
    December 26, 2025   Case Laws Customs
    Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
    December 26, 2025   Case Laws Customs
    Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
    December 26, 2025   Case Laws Companies Law
    External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
    December 26, 2025   Case Laws Companies Law
    Civil suit challenging allegedly oppressive EOGM and related corporate actions held barred u/ss 242/430; plaint dismissed.
    December 26, 2025   Case Laws Companies Law
    Defective share certificate and register rectification u/s 59: bid to compel fresh issuance rejected, appeal dismissed
    December 26, 2025   Case Laws Companies Law
    Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
    December 26, 2025   Case Laws Companies Law
    Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
    December 26, 2025   Case Laws IBC
    CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
    December 26, 2025   Case Laws IBC
    Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
    December 26, 2025   Case Laws IBC
    Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
    December 26, 2025   Case Laws IBC
    Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
    December 26, 2025   Case Laws FEMA
    Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
    December 26, 2025   Case Laws FEMA
    Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced
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December 26, 2025   Case Laws Income Tax
Demonetisation cash deposits and s69 addition: whether already covered by s245D(4) settlement income; double-tax bar upheld, appeal dismissed
December 26, 2025   Case Laws Income Tax
Intra-group management service fees benchmarking under "Other Method": cost-plus markups accepted; Nil arm's-length price adjustment deleted.
December 26, 2025   Case Laws Income Tax
Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables included.
December 26, 2025   Case Laws Benami Property
Property purchases using appellant's funds held benami u/s2(9)(A); attachment upheld despite no cross-examination, appeals dismissed.
December 26, 2025   Case Laws Customs
Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
December 26, 2025   Case Laws Customs
COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
December 26, 2025   Case Laws Customs
Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
December 26, 2025   Case Laws Customs
Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
December 26, 2025   Case Laws Customs
Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
December 26, 2025   Case Laws Companies Law
External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
December 26, 2025   Case Laws Companies Law
Civil suit challenging allegedly oppressive EOGM and related corporate actions held barred u/ss 242/430; plaint dismissed.
December 26, 2025   Case Laws Companies Law
Defective share certificate and register rectification u/s 59: bid to compel fresh issuance rejected, appeal dismissed
December 26, 2025   Case Laws Companies Law
Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
December 26, 2025   Case Laws Companies Law
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for lacking reasons.
December 26, 2025   Case Laws IBC
CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
December 26, 2025   Case Laws IBC
Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
December 26, 2025   Case Laws IBC
Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
December 26, 2025   Case Laws IBC
Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
December 26, 2025   Case Laws FEMA
Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
December 26, 2025   Case Laws FEMA
Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced

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SEBI

Notification amends the 2014 Real Estate Investment Trusts...

SEBI widens REIT 2014 investor definitions, expanding institutional, QIB and strategic investor categories with higher eligibility thresholds

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SEBI December 12, 2025 Notifications
Notification amends the 2014 Real Estate Investment Trusts Regulations by introducing and refining key investor categories. "Institutional investor" now includes qualified institutional buyers and specified high-net-worth family trusts or SEBI-registered intermediaries with net worth above INR 500 crore. "Qualified institutional buyer" is aligned with its definition under SEBI (ICDR) Regulations, 2018. "Strategic investor" is redefined to include institutional investors, certain foreign portfolio investors, specified RBI-registered NBFCs across middle, upper and top layers, and other entities as may be notified by the regulator, subject to a minimum 5% investment in the REIT offer and applicable FEMA compliances.
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Acts Income Tax
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