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    January 14, 2026   Case Laws IBC
    Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
    January 14, 2026   Case Laws IBC
    Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
    January 14, 2026   Case Laws IBC
    EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
    January 14, 2026   Case Laws Money Laundering
    Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
    January 14, 2026   Case Laws Money Laundering
    Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
    January 14, 2026   Case Laws Indian Laws
    Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
    January 13, 2026   Case Laws GST
    Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
    January 13, 2026   Case Laws GST
    Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
    January 13, 2026   Case Laws GST
    Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
    January 13, 2026   Case Laws GST
    Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
    January 13, 2026   Case Laws Income Tax
    Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
    January 13, 2026   Case Laws Income Tax
    Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
    January 13, 2026   Case Laws Income Tax
    Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
    January 13, 2026   Case Laws Income Tax
    Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
    January 13, 2026   Case Laws Income Tax
    Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded
    January 13, 2026   Case Laws Income Tax
    Validity of unsigned Section 148 notice declared void; reassessment proceedings based on it held invalid, relief for assessee
    January 13, 2026   Case Laws Income Tax
    Penalty orders u/s 271E/271D-whether limitation u/s 275(1)(c) runs from Assessing Officer's reference; therefore orders time-barred
    January 13, 2026   Case Laws Income Tax
    Seized incriminating documents and receipts determining tax additions for student fees, property investment, and stamp duty - partly upheld
    January 13, 2026   Case Laws Income Tax
    Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
    January 13, 2026   Case Laws Income Tax
    Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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January 14, 2026   Case Laws IBC
Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
January 14, 2026   Case Laws IBC
Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
January 14, 2026   Case Laws IBC
EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
January 14, 2026   Case Laws Money Laundering
Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
January 14, 2026   Case Laws Money Laundering
Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
January 14, 2026   Case Laws Indian Laws
Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
January 13, 2026   Case Laws GST
Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
January 13, 2026   Case Laws GST
Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
January 13, 2026   Case Laws GST
Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
January 13, 2026   Case Laws GST
Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
January 13, 2026   Case Laws Income Tax
Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
January 13, 2026   Case Laws Income Tax
Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
January 13, 2026   Case Laws Income Tax
Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
January 13, 2026   Case Laws Income Tax
Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
January 13, 2026   Case Laws Income Tax
Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded
January 13, 2026   Case Laws Income Tax
Validity of unsigned Section 148 notice declared void; reassessment proceedings based on it held invalid, relief for assessee
January 13, 2026   Case Laws Income Tax
Penalty orders u/s 271E/271D-whether limitation u/s 275(1)(c) runs from Assessing Officer's reference; therefore orders time-barred
January 13, 2026   Case Laws Income Tax
Seized incriminating documents and receipts determining tax additions for student fees, property investment, and stamp duty - partly upheld
January 13, 2026   Case Laws Income Tax
Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
January 13, 2026   Case Laws Income Tax
Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by limitation

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SEZ

58.347 hectares at Soorai, Aayal, Govindacheri and...

Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law

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SEZ April 10, 2026 Notifications
58.347 hectares at Soorai, Aayal, Govindacheri and Govindacherrikuppam villages in Sholingar Taluk, Ranipet District, Tamil Nadu, is notified as a Multi Sector Special Economic Zone after approval requirements under the Special Economic Zones Act are satisfied. The notification also constitutes an Approval Committee for the zone, with specified ex officio members and a representative of the developer as special invitee, for the purposes of section 14 of the Act. The zone is further appointed to be deemed an Inland Container Depot from 8 April 2026 for customs purposes under the Customs Act.
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Acts Income Tax
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