Jurisdiction
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such...
Indirect Taxes
CESTAT Exceeded Jurisdiction by Ordering Absolute Confiscation Despite Customs Not Challenging Re-Export Relief: Madras HC
The Madras High Court has held that the Customs, Excise and Service Tax Appellate...
Company & PMLA
DRT Lacks Jurisdiction in Personal Guarantor Insolvency Once CIRP Is Pending; Bombay HC Orders Transfer to NCLT
The Bombay High Court has held that once insolvency proceedings against a corporate debtor...
Indirect Taxes
Jurisdiction of Tribunal, In Case Of Common Adjudicating Authority: CESTAT Explains
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has explained...
Columns
“No Import Without Entry”? CESTAT Verdict Fuels Controversy Over Airport Smuggling Jurisdiction
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed a gold smuggling...
Company & PMLA
Calcutta High Court Constituted Committee To Look Into Claim Raised By Investors Of Company Under IBC; Patna High Court Refuses To Entertain Appeal Â
The Patna High has held that the Calcutta High Court constituted a committee to...
Latest articles
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such...
Direct Tax
ITAT Deletes Global Income Addition After Holding No Basis for POEM in India Despite CIT(A)’s Own Findings
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside the addition of...
Direct Tax
Income Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior Assessment Is Abuse of Process
The Madras High Court has quashed criminal proceedings initiated against an assessee for alleged...