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    January 10, 2026   Case Laws Income Tax
    Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
    January 10, 2026   Case Laws Income Tax
    Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
    January 10, 2026   Case Laws Income Tax
    Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
    January 10, 2026   Case Laws Income Tax
    Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
    January 10, 2026   Case Laws Income Tax
    Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
    January 10, 2026   Case Laws Income Tax
    Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
    January 10, 2026   Case Laws Income Tax
    Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
    January 10, 2026   Case Laws Income Tax
    Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
    January 10, 2026   Case Laws Income Tax
    Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
    January 10, 2026   Case Laws Customs
    Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
    January 10, 2026   Case Laws Customs
    Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
    January 10, 2026   Case Laws Customs
    Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
    January 10, 2026   Case Laws Customs
    Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
    January 10, 2026   Case Laws Customs
    Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
    January 10, 2026   Case Laws IBC
    Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
    January 10, 2026   Case Laws IBC
    Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
    January 10, 2026   Case Laws IBC
    Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
    January 10, 2026   Case Laws IBC
    Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
    January 10, 2026   Case Laws Service Tax
    Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
    January 9, 2026   Notifications Income Tax
    Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26
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January 10, 2026   Case Laws Income Tax
Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
January 10, 2026   Case Laws Income Tax
Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
January 10, 2026   Case Laws Income Tax
Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
January 10, 2026   Case Laws Income Tax
Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
January 10, 2026   Case Laws Income Tax
Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
January 10, 2026   Case Laws Income Tax
Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
January 10, 2026   Case Laws Income Tax
Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
January 10, 2026   Case Laws Income Tax
Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
January 10, 2026   Case Laws Income Tax
Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
January 10, 2026   Case Laws Customs
Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
January 10, 2026   Case Laws Customs
Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.
January 10, 2026   Case Laws Customs
Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
January 10, 2026   Case Laws Customs
Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
January 10, 2026   Case Laws Customs
Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
January 10, 2026   Case Laws IBC
Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
January 10, 2026   Case Laws IBC
Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
January 10, 2026   Case Laws IBC
Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
January 10, 2026   Case Laws IBC
Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
January 10, 2026   Case Laws Service Tax
Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
January 9, 2026   Notifications Income Tax
Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26

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Home › Highlights › Companies Law › 2026 › March, 2026 › This
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Companies Law

Interim protection was confined to preserving the project land...

Interim protection preserved to maintain status quo; trial forum directed to decide Company Petition promptly, merits left open.

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Companies Law March 12, 2026 Case Laws SC
Interim protection was confined to preserving the project land and related rights while the Company Petition under oppression and mismanagement allegations remains pending; the Court directed continuation of existing interim arrangements and status quo to prevent alteration of the property or creation of further third party interests, and expressly left all merits open for the competent forum. The Court also directed the trial tribunal to proceed expeditiously with the Company Petition and endeavour to decide the matter promptly, without addressing substantive merits itself.
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Acts Income Tax
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