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    October 28, 2026   Case Laws GST
    Statutory limits on GST appeal delay prevent excess condonation, while implemented registration restoration renders departmental challenge non-maintai...
    October 28, 2026   Case Laws GST
    Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
    October 28, 2026   Case Laws Income Tax
    Tax deductions for manufacturing repairs, research and captive power were accepted, while parking-shed depreciation remained restricted.
    October 28, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where scrutiny already examined mutual fund short-term capital loss without fresh tangible material.
    October 28, 2026   Case Laws Income Tax
    Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
    October 28, 2026   Case Laws Income Tax
    Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
    October 28, 2026   Case Laws Income Tax
    Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
    October 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
    October 28, 2026   Case Laws Income Tax
    Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
    October 28, 2026   Case Laws Income Tax
    Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
    October 28, 2026   Case Laws Income Tax
    Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
    October 28, 2026   Case Laws Income Tax
    Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtain...
    October 28, 2026   Case Laws Customs
    Statutory appeal restoration preserves a party's first merits hearing when technical procedural errors prevented appellate review.
    October 28, 2026   Case Laws IBC
    Resolution Professional claim admission does not acknowledge debt or revive limitation for personal guarantor insolvency applications.
    October 28, 2026   Case Laws Money Laundering
    Potential accused's right to appeal FIR-registration directions restored where investigation orders may prejudice later legal challenges.
    October 28, 2026   Case Laws Income Tax
    Corporate guarantee pricing requires arm's-length benchmarking, while non-resident sales commission escapes withholding where untaxed in India.
    October 28, 2026   Case Laws Income Tax
    Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
    October 28, 2026   Case Laws Income Tax
    Reasonable limitation for TCS-default orders prevents indefinite proceedings where no statutory time limit applied to non-collection of tax.
    October 28, 2026   Case Laws Income Tax
    Business-loss set-off requires verifiable tax computation and consideration of precedents before income and liability are recomputed.
    October 28, 2026   Case Laws Income Tax
    Genuine cash payments in unorganised liquor trade escaped section 40A(3) disallowance after their business necessity was explained.
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October 28, 2026   Case Laws GST
Statutory limits on GST appeal delay prevent excess condonation, while implemented registration restoration renders departmental challenge non-maintainable.
October 28, 2026   Case Laws GST
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged.
October 28, 2026   Case Laws Income Tax
Tax deductions for manufacturing repairs, research and captive power were accepted, while parking-shed depreciation remained restricted.
October 28, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined mutual fund short-term capital loss without fresh tangible material.
October 28, 2026   Case Laws Income Tax
Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
October 28, 2026   Case Laws Income Tax
Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
October 28, 2026   Case Laws Income Tax
Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
October 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
October 28, 2026   Case Laws Income Tax
Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
October 28, 2026   Case Laws Income Tax
Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
October 28, 2026   Case Laws Income Tax
Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
October 28, 2026   Case Laws Income Tax
Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtained.
October 28, 2026   Case Laws Customs
Statutory appeal restoration preserves a party's first merits hearing when technical procedural errors prevented appellate review.
October 28, 2026   Case Laws IBC
Resolution Professional claim admission does not acknowledge debt or revive limitation for personal guarantor insolvency applications.
October 28, 2026   Case Laws Money Laundering
Potential accused's right to appeal FIR-registration directions restored where investigation orders may prejudice later legal challenges.
October 28, 2026   Case Laws Income Tax
Corporate guarantee pricing requires arm's-length benchmarking, while non-resident sales commission escapes withholding where untaxed in India.
October 28, 2026   Case Laws Income Tax
Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment orders.
October 28, 2026   Case Laws Income Tax
Reasonable limitation for TCS-default orders prevents indefinite proceedings where no statutory time limit applied to non-collection of tax.
October 28, 2026   Case Laws Income Tax
Business-loss set-off requires verifiable tax computation and consideration of precedents before income and liability are recomputed.
October 28, 2026   Case Laws Income Tax
Genuine cash payments in unorganised liquor trade escaped section 40A(3) disallowance after their business necessity was explained.

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IBC

Related-party financial creditors are excluded from...

Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineligibility.

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IBC October 28, 2026 Case Laws SC
Related-party financial creditors are excluded from representation, participation and voting in the Committee of Creditors where their contractual rights demonstrate participation in the corporate debtor's policy-making and business affairs. Such participation does not require the proactive control required for Section 29A; rights over board nomination, deadlock decisions, budgets, management, revenues and project execution can suffice. An uninvoked corporate guarantee may still give rise to financial debt for claim admission after CIRP begins. Individual homebuyers may challenge related-party inclusion despite the authorised representative's role. A post-CIRP assignment intended to evade related-party exclusion does not make the assignee eligible for CoC participation.
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Acts Income Tax
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