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    December 26, 2025   Case Laws Income Tax
    Non-resident employee's foreign assignment salary for services entirely outside India held not accruing in India u/s5(2)(b)
    December 26, 2025   Case Laws Income Tax
    Transfer pricing on AE SBLC guarantee fees and loan interest benchmarked correctly; NBFC loan cash-credit addition deleted, R&D deduction allowed
    December 26, 2025   Case Laws Income Tax
    Cost-to-cost reimbursements for AE's marketing events and year-end service provisions: no TP mark-up, adjustment deleted; 115JB recompute
    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
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December 26, 2025   Case Laws Income Tax
Non-resident employee's foreign assignment salary for services entirely outside India held not accruing in India u/s5(2)(b)
December 26, 2025   Case Laws Income Tax
Transfer pricing on AE SBLC guarantee fees and loan interest benchmarked correctly; NBFC loan cash-credit addition deleted, R&D deduction allowed
December 26, 2025   Case Laws Income Tax
Cost-to-cost reimbursements for AE's marketing events and year-end service provisions: no TP mark-up, adjustment deleted; 115JB recompute
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

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SEBI

SEBI's Master Circular consolidates all REIT-related circulars...

Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediately

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SEBI February 9, 2026 Circulars
SEBI's Master Circular consolidates all REIT-related circulars to July 11, 2025 and takes immediate effect, superseding earlier circulars while preserving prior actions and applications. It prescribes mandatory online filing, detailed rules for public issues (appointment and due diligence by merchant bankers, ASBA/UPI payment flows, anchor and strategic investor allocation, pricing, allotment and listing timelines), and follow-on/rights/preferential/institutional placement procedures. It mandates financial disclosure standards (Ind AS basis, combined/pro forma statements, audit and limited review requirements, SAE 3400 certification for projections), a defined Net Distributable Cash Flow framework, continuous disclosure, governance reporting, board nomination rights for large unitholders, encumbrance and exit option mechanics, and transfer/claim process for unclaimed distributions to the Investor Protection and Education Fund.
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Acts Income Tax
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