Sandhra Suresh
![Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116732-preexisting-disputes-on-supply-assignment-nclat-upholds-nclts-dismissal-of-k-sures-s-9-petition-taxscan.webp "Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]")
Pre‑Existing Disputes on Supply & Assignment: NCLAT upholds NCLT’s Dismissal of K-sure’s S 9 Petition [Read Order]
The principal bench of National Company Law Appellate Tribunal (NCLAT), New Delhi has dismissed the appeal filed by Korea Trade Insurance...
![Belated Proforma Invoice for Consultancy Cannot Override Financial Debt: NCLAT Upholds NCLTs Section 7 Admission [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116705-belated-proforma-invoice-consultancy-cannot-override-financial-debt-nclat.webp "Belated Proforma Invoice for Consultancy Cannot Override Financial Debt: NCLAT Upholds NCLTs Section 7 Admission [Read Order]")
![Balance Sheet Entries as ‘Other Long-Term Liabilities’ Confirm Financial Debt u/s 5(8): NCLAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116723-balance-sheet.webp "Balance Sheet Entries as ‘Other Long-Term Liabilities’ Confirm Financial Debt u/s 5(8): NCLAT [Read Order]")
![GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116679-gst-itc-refund-restricted-direct-supply-electricity-bangladesh-ap-high-court.webp "GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]")
![Share Allotment before Receipt of Application Money Violates S 42: MCA Imposes ₹2.89 Lakh Penalty on Company and Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116689-share-allotment-before-receipt-application-money-violates-mca-imposes-penalty-company-directors.webp "Share Allotment before Receipt of Application Money Violates S 42: MCA Imposes ₹2.89 Lakh Penalty on Company and Directors [Read Order]")
Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]
The Gujarat high court has quashed notices and associated proceedings under section153c of the Income Tax Act citing that the satisfaction note supplied by the jurisdictional officer doesn’t bear a...
![Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116666-satisfaction-note-without-date-supplied-to-petitioner-after-2-years-gujarat-hc-quashes-notice-us-153c-of-income-tax-act-taxscan.webp "Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]")
![Registered Office Default Since 2019: MCA Imposes Penalty on Company and Its Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116687-registered-office-default-since-2019-mca-imposes-penalty-company-its-directors-taxscan.webp "Registered Office Default Since 2019: MCA Imposes Penalty on Company and Its Directors [Read Order]")
Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]
The central government, by the notification number G.S.R. 943(E), on 31 December 2025, has notified Companies (Appointment and Qualification of Directors) Amendment Rules 2025 to further amend the...
![Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116464-amendment-rules-2025-removes-annual-dir-3-kyc-taxscan.webp "Centre notifies Companies (Appointment and Qualification of Directors) Amendment Rules 2025, Removes Annual DIR-3 KYC [Read Notification]")
Section 25(4) of Customs Act Declared Arbitrary: Karnataka HC Orders Refund to Patanjali Foods [Read Order]
The Karnataka High Court in a recent case has ordered a refund of ₹3.40 crore to Patanjali Foods, holding that Section 25(4) of the Customs Act of 1962 as amended by fiance act of 2016, is ...
![Section 25(4) of Customs Act Declared Arbitrary: Karnataka HC Orders Refund to Patanjali Foods [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116288-section-254-customs-act-declared-arbitrary-karnataka-hc-orders-refund-patanjali-foods-taxscan.webp "Section 25(4) of Customs Act Declared Arbitrary: Karnataka HC Orders Refund to Patanjali Foods [Read Order]")
Important update for CA Students: ICAI Introduces Mandatory E-Diary for Articleship Starting Jan 1, 2026 [Read Manual Here]
The Institute of Chartered Accountants of India (ICAI) has introduced mandatory E-Diary filing for students joining practical training from Jan 1 of 2026. This is to improve the transparency and...
![Important update for CA Students: ICAI Introduces Mandatory E-Diary for Articleship Starting Jan 1, 2026 [Read Manual Here]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116265-icai-introduces-mandatory-e-diary-articleship-taxscan.webp "Important update for CA Students: ICAI Introduces Mandatory E-Diary for Articleship Starting Jan 1, 2026 [Read Manual Here]")
SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]
The Kerala High Court in a recent case has provided relief to Airtel by holding that sim cards, recharge coupons, and value-added services (towards SMS, ringtones, download music etc.) are not...
![SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/500x300_2116125-kerala-high-court-airtel-sim-cards-recharge-coupons-sim-cards-vat-kerala-hc-airtel-taxscan.webp "SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]")
Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [Read Order]
The Madras High Court, in a recent case, has ruled that once an entity gets recognised as charitable under section 12A of the Income Tax Act, 1961 it cannot cease to be one under the Foreign...
![Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2116002-charitable-status-recognised-cease-under-fcra-madras-hc-rejection-orders-reconsideration-taxscan.webp "Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [Read Order]")