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Archive: 24 December 2025

Posts in 24 December 2025

Appeal Against Company Law Penalty Rejected for Non-Compliance

December 24, 2025 213 Views 0 comment Print

The Regional Director dismissed an appeal under Section 454 after finding procedural non-compliance, directing further action under Section 454(8) of the Companies Act.

SEBI Standardised Affidavit & Reduced Documentation for Duplicate Certificates

December 24, 2025 2079 Views 0 comment Print

SEBI relaxed documentation norms by increasing the simplified threshold, making it easier for investors to obtain duplicate securities certificates.

SEBI Mandated Quarterly Review for Basic Services Demat Accounts

December 24, 2025 429 Views 0 comment Print

Eligible demat accounts must be treated as BSDA by default without active investor consent for regular accounts. The measure prioritizes cost efficiency and investor convenience.

Anti dumping duty on imports of Calcium Carbonate Filler Masterbatch from Vietnam

December 24, 2025 1893 Views 0 comment Print

Authorities confirmed dumping and material injury to the domestic industry. The ruling introduces producer-wise duties for five years to offset unfair pricing.

Anti-Dumping Duty on imports of 1,1,1,2- Tetrafluoroethane or R-134a from China

December 24, 2025 708 Views 0 comment Print

The government imposed anti-dumping duty on R-134a imports after finding dumping, price undercutting, and material injury to domestic manufacturers.

Deduction u/s 36(1)(viii) Limited to Profits from Long-Term Finance: SC

December 24, 2025 366 Views 0 comment Print

Supreme Court held that deduction under section 36(1)(viii) of the Income Tax Act is not general exemption. Such deduction is specific incentive attached strictly to the profits arising from a defined activity namely, the provision of long-term finance.

Writ under Article 226 dismissed as alternative remedy available: Allahabad HC

December 24, 2025 450 Views 0 comment Print

Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.

Presumption Ends After Conviction; Sentence Suspension in Murder Cases Only in Rare Cases: SC

December 24, 2025 342 Views 0 comment Print

Supreme Court ruled that once a murder conviction is recorded, presumption of innocence comes to an end. Suspension of sentence in Section 302 cases can be granted only in rare and exceptional circumstances, not as a matter of routine during appeal.

Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

December 24, 2025 606 Views 0 comment Print

The Tribunal ruled that the appellate authority erred by admitting new documents without a Rule 46A application or giving the Assessing Officer a chance to rebut them.

Section 69A Reassessment Invalid Without Proper Hearing

December 24, 2025 411 Views 0 comment Print

The issue was whether reassessment and appellate orders could stand when participation was ineffective and grounds remained undecided. The Tribunal ruled that justice required restoration of the case to the Assessing Officer.

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