Month: January 2026
2,391 articlesIncome Tax

Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Company Law

Company Law
Withdrawal of notice u/s. 13(2) of SARFAESI doesn’t invalidate effect of recovery certificate
Corporate Law

Corporate Law
Unilateral reduction of contracted interest rate on FDRs by bank is impermissible
Goods and Services Tax

Goods and Services Tax
Purchaser Cannot Avoid GST Proceedings by Challenging ITC Provision: MP HC
Income Tax

Income Tax
ITC Allowed as Seller’s Tax Default Not Purchaser’s Fault: Delhi HC
Goods and Services Tax

Goods and Services Tax
3-Day GST Registration Under Rule 14A: Auto-Approval Doesn’t Ensure Relief
Goods and Services Tax

Goods and Services Tax
GST ITC Denial for Supplier Default Limited to Non-Genuine Transactions
Custom Duty

Custom Duty
DFCE Duty-Free Import of Gold & Silver Bars Valid: SC Rejects Alleged Circular Trading & Fraud
Goods and Services Tax

Goods and Services Tax
Purchase Tax Cannot Be Shifted to Buyer for Seller’s Non-Payment: Madras HC
Company Law

Company Law
