SC restores petition on breakwater construction ITC eligibility under Section 17 after HC denied plant machinery classification

Ex-parte order enhancing taxable turnover set aside for violating natural justice principles in tax assessment

Review petition for refund with interest dismissed as not maintainable, no apparent error found

GST registration cancellation quashed for violating natural justice principles in show cause notice service

GST penalty upheld after driver caught transporting goods without proper authorization from company signatory

Writ petition dismissed for lack of locus standi in tax evasion complaint case under Article 226

PCIT's 358-day delayed petition dismissed as HC upholds Tribunal ruling against inadequate Section 263 revision reasoning

Supreme Court upholds taxpayer's right to file revised return withdrawing income from cancelled sale agreements

Supreme Court upholds judgment invalidating income tax search proceedings under Section 132 without prior notice

AO cannot invoke Section 153A powers without incriminating material found during search operations

Reassessment notices under Sections 148A and 148 quashed for non-compliance with faceless assessment requirements

Trust wins Section 80G approval renewal despite revenue objections on student fees and donations

SAFEMA Tribunal upholds provisional attachment of Rs.67 lakh cash seized as benami property after CCTV contradicts fabricated sales bills

Appellate Tribunal confirms benami property finding after appellant fails to prove legitimate income source for Rs.50 lakh purchase

Appellate Tribunal upholds provisional attachment order in benami transaction case involving agricultural land purchase

Appellate Tribunal upholds provisional attachment of agricultural lands and bank accounts under Prohibition of Benami Property Transactions Act

Supreme Court Rejects Review Petition, Upholds Previous Ruling on Legal Interpretation Without Oral Hearing

Petitioners fail to challenge provisional attachment order under Benami Property Transactions Act after ignoring multiple notices

Writ petitions dismissed for time-barred appeals under EPCG license scheme despite fulfilling export obligations

Bond Enforcement Notice quashed after 17-year delay for Export Obligation Discharge Certificates under Rule 226A

Penalty under Section 114A mandatory when duty determined under Section 28 for suppression or wilful mis-declaration

CESTAT sets aside valuation enhancement of imported slack wax citing flawed reassessment and natural justice violations under section 14

CESTAT sets aside Rs. 78 lakh currency confiscation, upholds penalties under sections 112(a)(i) and 112(b)(ii) for undocumented gold possession.

Public warehouse licensee's penalties under section 117 quashed for minor violations that were subsequently rectified

Directors' compounding fine reduced from Rs. 1.5 lacs to Rs. 1 lac under sections 159/162/220(3) Companies Act 1956

Companies Act Section 447 cannot be applied retrospectively to pre-insertion transactions, complaint case quashed

Anticipatory bail granted in share forgery case due to matrimonial disputes and delayed FIR filing

Company fails to refund Rs.50 lakh security deposit, winding up order upheld under Section 433(e)

Preference shareholders cannot initiate NCLT proceedings under Section 55(3) due to binding arbitration clause

Bombay HC partially allows appeal in oppression case, overturns CLB's director nomination order lacking legal basis

SEBI exempts two family trusts from mandatory open offer requirements under Takeover Regulations Section 11(5)

Two investment advisers violated Regulation 13(b) by conducting unregistered advisory activities through partnership firms without SEBI disclosure

SEBI document production request under Section 91 CrPC rejected as unnecessary when copies already available

Securities Appellate Tribunal rejects interim relief for front-running case involving illegal trading using WhatsApp tips

Stock broker receives regulatory censure for fund segregation violations and settlement discrepancies despite no client losses

SEBI confirms interim directions against parties in manipulative trading scheme involving zero-revenue company acquisition

Supreme Court confirms eviction from MB International hotel after six-year Conducting Agreement expires in 2023

Section 66 IBC fraudulent trading findings upheld against LED bulb company for Rs.3.18 crore loss through fictitious transactions

NCLAT allows Section 7 application based on second corporate guarantee invocation after COVID moratorium ended

Bank's Section 7 application upheld despite guarantor settlement as no dues certificate never issued and recovery continued

NCLAT upholds insolvency proceedings against personal guarantor, finds debt acknowledgment letter extended limitation period

Resolution Professional wins appeal for refund from fraudulent transactions under Section 66 IBC

SAFEMA tribunal confirms FEMA violations for plastic granule import misdeclaration but reduces undervaluation penalty from Rs 60 lakh to Rs 30 lakh

Appellate Tribunal upholds penalty for technical FEMA Section 6(3)(b) breach involving incorrect surname on FC-GPR form

Trading house proprietor loses challenge to FERA prosecution for Rs.84.46 crore unrealized export proceeds under section 56

Technology company fails to quash FEMA Rule 4(3) opinion on unauthorized royalty payments investigation

SAFEMA Tribunal sets aside FEMA penalties for export proceeds short-realization citing good faith efforts and circumstances beyond control

Bombay HC upholds FERA violations for share transactions without RBI approval, confirms daughters' non-resident status

CCI has jurisdiction to investigate anti-competitive conduct allegations under Section 4 despite overlapping TRAI authority

Review petition dismissed on Competition Act Section 29 interpretation regarding CCI's discretionary investigation powers

Supreme Court Upholds NCLAT Order, Dismisses Appeal and Validates Original Decision Without Patent Illegality

Landmark Ruling: Competition Commission Penalty Review Upheld, Ensuring Fair Hearing Rights for Respondents

CCI dismisses allegations against bank for abuse of dominant position and anti-competitive practices under Sections 3 and 4

Bank cleared of anti-competitive practices allegations under Competition Act Sections 3 and 4, case closed

HC Sets Aside Trial Order for Violating Fair Trial Rights in Money Laundering Case

SAFEMA Tribunal upholds provisional attachment orders under PMLA despite owners not being accused in predicate offences

Tribunal upholds provisional attachment orders under PMLA, rejects requirement for direct causal link between scheduled offence and attached property.

Petition to quash PMLA case dismissed for extortion proceeds from promising jail release

Property attachment upheld as appellants failed to explain funding sources for purchase under money laundering provisions

Accused must exhaust statutory remedies before seeking blanket protection from arrest under Article 226

MP HC dismisses petition challenging rejection of application under Sabka Vishwas Scheme 2019 Section 125

Service tax case remanded for fresh determination due to non-participation in proceedings despite multiple hearing opportunities

CESTAT allows appeal ruling manpower agencies qualify as Pure Agents under Rule 5(2) exempting wage disbursements from service tax

Railway traction sub-station manning services not taxable under manpower recruitment category, service tax demand unsustainable

Service tax demand on ocean freight struck down after HC invalidated reverse charge provisions

Commissioner Appeals lacks jurisdiction to remand cases after Section 35A amendments removed remand power

CENVAT credit allowed on insurance premium and courier services based on established precedents

Appellant entitled to 6% interest on refund claim under Section 11BB for delay beyond statutory three-month period

Cenvat credit refund denied interest under Section 35FF as deposits weren't made under protest

Income tax statements cannot be used as evidence in Central Excise proceedings without proper examination and admission

Company wins appeal on CENVAT credit for capital goods transferred to captive power plant within factory premises

CESTAT sets aside excise duty demand on molasses under Rule 4(2) as revenue failed to prove procurement from khandsari manufacturers

Assessee wins challenge against revisional proceedings after Karasamadhana Scheme acceptance under Section 64(1) KVAT Act

Tribunal lacks power to dismiss VAT appeals for non-prosecution, must decide on merits under Section 26(5)(a)

Revenue fails to prove tax evasion without material evidence supporting suppression conclusions in assessment revision

Dealer converting Raw Petroleum Coke to Calcined form entitled to VAT reimbursement under Section 15(b) CST Act

Petroleum coke manufacturer wins tax reimbursement case after authority wrongly denied VAT refund under Section 15(b)

HC rejects VAT reference application under Section 55(2) due to missing Form 3 for eight years proving sub-contractor tax payment

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Revision Petitions Under Wealth Tax Act Upheld; Intimation u/s 16(1) Deemed an Order, Supporting Jurisdiction.

Tribunal allows part of assessee's appeal, upholds CIT(A)'s decision on assets, shareholding. Further adjudication directed.

Tribunal Upholds Wealth Tax on Urban Land, Rejects Exclusion Claims

Revision application dismissed for quashing Section 420 IPC and cheque dishonour charges involving loan payment dispute

Accused's probable defence of repayment defeats presumptions under Sections 118 and 139 NI Act, acquittal upheld

Dishonoured cheque conviction overturned due to improper service of statutory notice under Section 138

Appeal allowed in cheque dishonour case under Section 138 - presumption under Section 139 upheld against security claim defense

Recovery suit partially succeeds under Article 18 Limitation Act with three-year period from invoice date

Woman's cheque dishonour conviction upheld after failing to rebut statutory presumption under Section 138