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🔎 Highlights - Adv. Search ❯
    August 13, 2025 News Indian Laws
    New Income Tax Bill 2025 Simplifies Law, Reduces Sections, and Modernizes Tax Rules Effective April 2026
    August 13, 2025 Case Laws Income Tax
    Penalty Orders Under Sections 271(1)(c) and 270A Quashed for Being Beyond Six-Month Limitation Period
    August 13, 2025 Case Laws SEBI
    Ex Parte Order Set Aside for Unfair Trade Practices Due to No Show Cause Notice Under Article 14
    August 13, 2025 Case Laws FEMA
    FEMA penalties reduced for unauthorized FDI remittances; individual fines moderated under Section 42 liability rules
    August 13, 2025 Case Laws Income Tax
    Extra Profit Share from Partnership Revaluation Not Taxable Under Section 28(iv); Reopening Without Valid Reasons Quashed
    August 13, 2025 Case Laws Income Tax
    Income from property sale taxed only once under Section 43CA; possession date key, valuation date irrelevant
    August 13, 2025 Case Laws Income Tax
    ITAT confirms principal-agent income, disallows additions under Sections 40A(3) & 37(1), directs profit recomputation
    August 13, 2025 Case Laws Income Tax
    Penalty upheld under Section 271(1)(c) for bogus purchases; assessee must prove claims in income return
    August 13, 2025 Case Laws Income Tax
    Retention Money Included in Contract Revenue Under Section 43CB and ICDS-III for AY 2017-18 Confirmed
    August 13, 2025 Case Laws Income Tax
    Reopening Assessment Under Section 147 Against Non-Earning Joint Owner Wife Quashed for AY 2021-22
    August 13, 2025 Case Laws Income Tax
    Penalty under Section 270A not imposed due to genuine dispute over taxability of IT service payments
    August 13, 2025 Case Laws Income Tax
    Additions on unaccounted cash and interest deleted for lack of evidence under Income Tax Act, AY 2012-13 and 2015-16 upheld
    August 13, 2025 Case Laws Income Tax
    Interest Income from Bank Investments Deductible Under Section 80P(2)(a)(i), Staff Housing Loan Interest Not Deductible
    August 13, 2025 Case Laws Income Tax
    Exemption Under Section 11 Upheld for Charitable Capital Expenditure and Accumulations Below 15% Limit
    August 13, 2025 Case Laws Income Tax
    ITAT Upholds Section 148 Reopening Notice Validity Within Section 149 Time Limit, Remands for Fresh Adjudication
    August 13, 2025 Case Laws SEBI
    Stock Broker Found Minor SEBI Violations Under Intermediaries Regs, No Penalties Imposed After Corrective Actions
    August 13, 2025 Case Laws Money Laundering
    Bail Denied Under Section 439 CrPC in PMLA Case; Mandatory Conditions Under Section 45 Not Met
    August 13, 2025 Case Laws GST
    Order freezing electronic credit ledger under Rule 86A quashed for lack of reasons; deposit required for unblocking
    August 13, 2025 Case Laws Income Tax
    Section 69 additions for unexplained investments denied as investments were recorded and explained with evidence
    August 13, 2025 Case Laws IBC
    Order quashed for lack of reasons and violation of natural justice under Rule 37 procedural safeguards
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    Companies Law

    Oppression and Mismanagement - seeking to grant waiver to the...

    Petitioners seek waiver for Section 241 application under Companies Act amid oppression and mismanagement claims; tribunal's decision must be well-reasoned.

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    Companies LawAugust 9, 2023Case LawsAT

    Oppression and Mismanagement - seeking to grant waiver to the Petitioners in order to enable them to file application u/s 241 - The deemed waiver, which has been granted, is nowhere provided in Section 244 of the Act rather the Act says that the Tribunal has to take a decision in regard to the merit of the application as to whether the waiter has to be given in respect of clause (a) and (b) of Section 244(1) and that order should not be arbitrary or capricious but should be speaking and reasoned. - AT

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