Month: January 2026
2,391 articlesFema / RBI

Fema / RBI
FEMA Contravention Proven, Relief Granted Due to Limited Role
Corporate Law

Corporate Law
Benefit of exemption notification 50/2023-Customs cannot be denied merely because LoC route not adopted
Company Law

Company Law
CIRP application u/s. 7 of IBC admitted as debt and default established
Income Tax

Income Tax
Share Gain Addition Struck Down Because It Was Outside Reopening Scope
Income Tax

Income Tax
Rule of Consistency Bars On-Money Addition Against One Co-Owner
Goods and Services Tax

Goods and Services Tax
Refund of inverted tax structure allowed based on order of earlier tax period
Income Tax

Income Tax
₹4 Crore Addition Deleted Because Jurisdiction Collapsed Under Section 153C
Income Tax

Income Tax
Agreed Addition Not Conclusive Where Law Grants Exemption
Income Tax

Income Tax
“Attributable” Has Wider Scope Than “Derived” Under Section 80P
Income Tax

Income Tax
