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    August 17, 2026   Case Laws Companies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case Laws SEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case Laws Service Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case Laws Service Tax
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    August 14, 2026   Notifications Companies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
    August 14, 2026   Case Laws GST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case Laws GST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...
    August 14, 2026   Case Laws GST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case Laws GST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
    August 14, 2026   Case Laws GST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
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    August 14, 2026   Case Laws GST
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    August 14, 2026   Case Laws GST
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August 17, 2026   Case Laws Companies Law
Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
August 17, 2026   Case Laws SEBI
Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
August 17, 2026   Case Laws Service Tax
Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
August 17, 2026   Case Laws Service Tax
Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
August 17, 2026   Case Laws Service Tax
Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
August 17, 2026   Case Laws Central Excise
Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
August 17, 2026   Case Laws Indian Laws
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
August 17, 2026   Case Laws Indian Laws
Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
August 14, 2026   Notifications Companies Law
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
August 14, 2026   Case Laws GST
Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
August 14, 2026   Case Laws GST
Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.
August 14, 2026   Case Laws GST
Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
August 14, 2026   Case Laws GST
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
August 14, 2026   Case Laws GST
Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
August 14, 2026   Case Laws GST
Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
August 14, 2026   Case Laws GST
Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
August 14, 2026   Case Laws GST
GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
August 14, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
August 14, 2026   Case Laws GST
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
August 14, 2026   Case Laws GST
Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.

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Income Tax

In transfer pricing benchmarking for captive software support...

Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.

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Income Tax May 12, 2026 Case Laws AT
In transfer pricing benchmarking for captive software support and ITES services, companies with significant intangibles, brand value, patents, R&D functions, product-based operations, diversified activities or extraordinary events were found functionally dissimilar and excluded as comparables. Infosys Technologies Ltd., Wipro Ltd., Kals Information Systems Ltd., Celestial Labs Ltd., Avani Cimcon Technologies Ltd., E-Zest Solutions Ltd., Mold-Tek Technologies Ltd., Accentia Technologies Ltd., Eclerx Services Ltd., Infosys BPO Ltd., HCL Comnet System & Services Ltd., Acropetal Technologies Ltd., Genesys International Corporation Ltd. and Datamatics Financial Services Ltd. were excluded. Tata Elxsi Ltd. and Persistent Systems Private Ltd. were remitted for fresh consideration because no specific examination had been made. Coral Hub Ltd. remained included as the objection was not pressed.
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Acts Income Tax
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