Benami property attachment and beneficial ownership inquiry: investment confiscable, prosecution deferred pending reinvestigation.

Benami property transaction involving disputed land: tribunal confirms money-trail based attachment and dismisses appeal against appellant

Explanation to Order 47 Rule 1 CPC and condonation of delay: review limited where later superiorcourt decisions resolve conflicting benches, appeal allowed

Benami property dispute: Tribunal finds third-party funders were true beneficiaries; statutory relative exception inapplicable, transfers benami.

Benami transaction and provisional attachment dispute over bank accounts; statutory benami elements unmet, appeal dismissed.

Corporate name similarity and trademark-like prominence found decisive; petition allowed and impugned registration refusal set aside.

Tribunal issuing sua sponte judicial direction and access to electronic records found to breach audi alteram partem; order quashed

Companies Act complaint maintainability and director vicarious liability tested; lack of mens rea and non joinder led to quashing of proceedings.

Transfer of winding up proceedings to insolvency framework allowed; enforcement by secured creditors not automatically fatal to CIRP application.

Company name similarity and fraudulent incorporation: registration cancelled and funds ordered remitted to liquidation account.

Stock exchange disciplinary action and withheld security: writ maintainable; investigation valid but final board decision set aside as unlawfully constituted

AIF trustee debarment for SEBI rule breaches-no investor loss and fund winding-up led to bar treated as expired.

Clients authorising third-party F&O trades despite missing pre/post confirmations; broker not liable for losses, award set aside.

Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee; order treated as open-ended, appeals dismissed

Personal liability of directors in regulatory proceedings: attachment challenge refused; pursue statutory appeal under SEBI Act

Market regulator prosecution over access to investigation report and inquiry materials; petition allowed, disclosure ordered with limited redactions

Disclosure of valuation reports under Regulation 35 - summary liquidation value suffices; request for full reports denied, appeal dismissed.

Liability of struck off company and directors under FEMA; company appeal dismissed, individual penalty reduced and adjusted.

Suit for specific performance and damages: HC limited its ruling on the added issue; enforceability and FERA challenges remain open

Export of fish from Exclusive Economic Zone: FEMA and Customs obligations apply, Regulation 14C breach found but penalties reduced.

Contravention of foreign exchange rules for offshore import payments -- tribunal reduces penalty to proportionate amount after delay and predeposit

Waiver of pre-deposit under Section 19(1) FEMA: Tribunal must allow alternative securities when indigence makes cash deposit impossible

FERA violation involving joint bank accounts and service by affixation affirmed, penalty reduced for joint account holder

Bid rigging in public tender bids-common IPs, call records and shared EMD led to s.3(3) breach upheld.

Coal handling charges at port found imposed through mandatory coordination fees; impugned order set aside and remitted.

Use of Crystalline Durability Admixture in heavy infrastructure projects: nationwide market accepted, no dominance or anti-competitive conduct found, appeal dismissed

Abuse of dominance investigation notice requirement clarified: no initial notice if no prima facie case; informant need not be heard.

WhatsApp user data sharing for advertising and other non-essential purposes-clarification allowed requiring express, revocable opt-in/opt-out consent

Patent rights trump competition claims as appeal over FCM injection conduct rejected under Section 3(5) Competition Act

PMLA provisional attachment of undivided share in immovable property for laundered proceeds upheld; confirmation sustained.

Interpretation of PMLA Section 8(7) and 8(8): Special Court confirmation set aside; appeal restored for merits.

Transfer of trials between Special Courts under PMLA and BNSS upheld, allowing consolidation before a single judge.

Anticipatory bail under PMLA in complex moneylaundering with layered mule accounts denied to protect custodial interrogation and evidence recovery.

Service tax on construction, maintenance and consulting engineer services: pre-01.06.2007 liabilities held not leviable, order set aside.

Service tax on construction and plot sales: extended limitation, exclusions and abatement upheld; interest and penalties sustained.

Service tax demand based on Form 26AS discrepancies overturned for failure to establish differential receipts as taxable consideration; demand and penalties set aside

Validity of pre-deposit through DRC-03 recognized as valid; appeal remanded for fresh merits adjudication and reasons required

Sales tax and VAT incentives: state scheme incentives do not increase excise transaction value and related demands set aside

Excise liability on oil refining residues questioned; tribunal applies mere-saleability doctrine and allows exemption from duty.

Sabka Vishwas scheme settlement acceptance and Form 4 discharge certificate result in appeal treated as withdrawn and dismissed

Excise liability on refinery by-products: precedent that saleability alone does not create manufacture, appeal allowed overturning duty demand

Non participation in adjudication and right to be heard: opportunity to file replies granted; vires of Rule 26(2) kept open.

Admissibility of CENVAT credit on GTA services remanded for contractual place of removal verification; extended limitation and penalty set aside

VAT assessment and statutory appellate remedy: court upholds post decisional hearings and transfers pre existing writs to the Appellate Tribunal.

Form A 5 compliance in tax exemption claims: revisional inquiry upheld; failure to prove principal's tax payment led to dismissal.

Entitlement to interest on delayed VAT refund of excess tax; interest ordered after reassessment and delayed payment.

Burden of proof in stock transfers requires examination of Form F and despatch evidence; orders remitted for fresh adjudication

Sale for export versus sale in the course of export: court finds export nexus determines tax exemption and sets aside revision order.

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

Appeals dismissed as not pressed; properties treated as commercial establishments excluded from "assets" under Section 2(ea) Wealth Tax Act

Land loses wealth tax exemption during construction period under Section 2(ea) - exemption only applies after completion

Rental income from land plots cannot be denied based on later verification findings from different assessment year

ITAT recalls ex parte wealth tax orders after representative's death created compelling circumstances under Rule 24

Section 16(1) intimations under Wealth Tax Act constitute orders subject to revision under Section 25

Non-production of postal proof in Section 138 complaint - acquittal set aside and case remanded to permit postal evidence and fresh trial

BNSS notice requirement and limits on arrest: notice is the rule; arrest requires objective necessity and new materials after notice

Dishonour of cheque presumption of debt enforces burden on drawer to rebut; failure to rebut upholds conviction and sentence

Dishonour of cheque and security cheques: quashing petition refused; presumption under Section 139 upheld, summons to stand

Extension of arbitrator mandate under Section 29A can be sought after mandate expiry; court may grant with conditions and sanctions

Liquidated damages and public utility exception in contracts: limited modification of arbitral award permitted; appellate reworking reversed.