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    January 20, 2026   Case Laws GST
    Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
    January 20, 2026   Case Laws GST
    Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
    January 20, 2026   Case Laws GST
    Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
    January 20, 2026   Case Laws GST
    Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
    January 20, 2026   Case Laws Income Tax
    Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
    January 20, 2026   Case Laws Income Tax
    Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
    January 20, 2026   Case Laws Income Tax
    Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
    January 20, 2026   Case Laws Income Tax
    Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
    January 20, 2026   Case Laws Income Tax
    Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
    January 20, 2026   Case Laws Income Tax
    Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
    January 20, 2026   Case Laws Income Tax
    Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
    January 20, 2026   Case Laws Income Tax
    Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpaye...
    January 20, 2026   Case Laws Income Tax
    Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
    January 20, 2026   Case Laws Income Tax
    Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
    January 20, 2026   Case Laws Income Tax
    Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
    January 20, 2026   Case Laws Income Tax
    Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
    January 20, 2026   Case Laws Indian Laws
    Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
    January 20, 2026   Case Laws Income Tax
    Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
    January 20, 2026   Case Laws Customs
    Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
    January 20, 2026   Case Laws Customs
    Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
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January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
January 20, 2026   Case Laws GST
Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
January 20, 2026   Case Laws GST
Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
January 20, 2026   Case Laws GST
Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
January 20, 2026   Case Laws Income Tax
Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
January 20, 2026   Case Laws Income Tax
Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
January 20, 2026   Case Laws Income Tax
Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
January 20, 2026   Case Laws Income Tax
Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
January 20, 2026   Case Laws Income Tax
Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
January 20, 2026   Case Laws Income Tax
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation existed
January 20, 2026   Case Laws Income Tax
Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
January 20, 2026   Case Laws Income Tax
Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpayer
January 20, 2026   Case Laws Income Tax
Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
January 20, 2026   Case Laws Income Tax
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P verification
January 20, 2026   Case Laws Income Tax
Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
January 20, 2026   Case Laws Income Tax
Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
January 20, 2026   Case Laws Indian Laws
Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
January 20, 2026   Case Laws Income Tax
Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
January 20, 2026   Case Laws Customs
Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
January 20, 2026   Case Laws Customs
Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited

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

The dominant issue was whether the tribunal's order deciding an...

Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for lacking reasons.

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Companies Law December 26, 2025 Case Laws AT
The dominant issue was whether the tribunal's order deciding an amendment application and objections to maintainability under ss. 241-244 of the Companies Act, 2013 amounted to a reasoned adjudication. It was held that an amendment must be tested for reasonableness, propriety, and its consequential impact on the opposite party's right of defence; mere reproduction of pleadings and a conclusory observation does not reflect judicial application of mind, hence the amendment order was quashed and remitted for fresh consideration. On maintainability, the order was found perverse for not recording findings on the specific plea under s. 241 and not addressing the effect of the alleged share transfer and fraud/forgery allegations, leading to quashing of the impugned order and allowance of the appeal - NCLAT
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Acts Income Tax
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