Article 19 Jun 2026 Import Of Parts Vs. Import In CKD Form – Aggregation Of Disparate Imports Over A Period Of Time To Claim CKD Form Is Not Correct India Tax
Article 18 Jun 2026 Trademarks – Transborder Reputation And Establishment Of Goodwill In India – SC Decision In Prius Distinguished India IP
Article 18 Jun 2026 Common/consolidated SCN For Multiple FYs/tax Periods Permissible, However, Each Period Forming Part Of Notice Must Satisfy Limitation India Tax
Article 18 Jun 2026 Allegations Of Fraud Or Misuse In Registered Transactions Require Foundational Proof First Before Burden Shifts To The Other Party India Litigation
Article 18 Jun 2026 ITC When Supplier Not Paid Tax – Gujarat HC Declines To Read Down Section 16(2)(c) And Advises Govt. To Implement Tracking Mechanism India Tax
Article 18 Jun 2026 Recalibrating Intermediary Liability: India’s Draft Second Amendment To The IT Rules, 2026 India Media & IT
Article 18 Jun 2026 Release Of Detained Consignment Under Section 129 – Adjudication Of Ownership Is Not Relevant India Tax
Article 17 Jun 2026 Interest On Refund Of Amount Deposited On Directions Of Court – Customs Sections 27 And 27A Are Not Applicable India Commercial
Article 17 Jun 2026 Patents – Making Available Fungicide For Use In High-temperature Regions Is ‘enhancement In Efficacy’ Under Section 3(d) India IP
Article 26 May 2026 Trademarks – No Appeal Maintainable Against HC’s Single Bench Decision In Appeal Against Registrar’s Decision India IP
Article 21 May 2026 Anti-dumping Duty – Non Cooperative Exporter – Related Party – Existence Of Pledge Agreement Is Not A Relevant Factor For Determining Relationship India International
Article 19 May 2026 Corporate Guarantees Issued Without Consideration Not Taxable Under GST: Bombay High Court (Nagpur Bench) India Tax
Article 11 May 2026 Corporate Guarantees Giving Rise To Liability For Repayment Of Money Borrowed Constitute ‘financial Debt’ – Technical Lapses Are Immaterial India Insolvency
Article 11 May 2026 RoDTEP – Goods Not Totally ‘restricted’ If Appropriate Quota Allows Export Subject To Certain Approval India International
Article 30 Apr 2026 Demand Invoking Section 76 Is Not Justified When Tax Is Paid Through Another Distinct Person In Same State India Tax
Article 30 Apr 2026 Consolidated Show Cause Notice For Multiple Financial Years/tax Periods – Bombay High Court Refers Issue To Its Larger Bench India Tax
Article 22 Apr 2026 Designs – Graphic User Interface Satisfies Criteria Of A Design And Is Eligible For Registration Under Designs Act India IP