Income Tax
Income Tax
Khadar Land Valuation and Section 69 Addition Remanded: ITAT Agra
ITAT Agra remands Section 69 and 56(2)(x) property additions for verification of teacher’s savings and claimed condition of Khadar land.
Income Tax
Income Tax
Income Tax
Income Tax
20% Profit Estimate Cut to 8% for Spare Parts Business: ITAT Cuttack
₹29.34 Crore Cryptocurrency Additions Remanded for Speaking Order: ITAT Agra
Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra
Mechanical Section 151 Approval Invalidates Reassessment: ITAT Agra
Income Tax
Income Tax
Income Tax
ITAT Hyderabad Deletes Section 69C Addition, Allows Section 80IA Interest Deduction Subject to Verification
Income Tax
Income Tax
Cost Recovery Needs No Mark-up; Merger Deduction Survives the Fifth Year
Income Tax
Income Tax
Penalties Deleted for Failure to Specify Charge: ITAT Hyderabad
Income Tax
Income Tax
AO Cannot Abruptly Replace DCF With NAV for Share Valuation: ITAT Hyderabad
Goods and Services Tax
GST Section 23: Persons Not Liable for Registration, Exemptions & Exceptions
GST Hearing Notices Should Also Be Sent by SMS or Email: Madhya Pradesh HC
Calcutta HC Sets Aside GST Orders Where Notice on Additional Portal Was Overlooked
GST Order Without Hearing Set Aside on Tax Payment Condition: Madras HC
Corporate Law
Disputed Contract Claim Cannot Be Recovered as Ascertained Debt: Supreme Court
Supreme Court Quashes SARFAESI Auction Sale for Violating Mandatory Statutory Safeguards
Section 138 Notice Received by Drawer’s Mother Is Valid Service: Supreme Court
Supreme Court Declines Interference in JSW Steel PMLA Proceedings
Custom Duty
Customs Cannot Reclassify 226 Auto Parts Without Article-Specific Findings: CESTAT Chennai
Used Rails’ Condition Governs Customs Classification; Value Rejection Needs Sequential Rules: CESTAT Chennai
Helicopter Parts Eligible for SFIS/SHIS Customs Exemption: CESTAT Mumbai
Post-Import Manufacturing Royalty Not Addable to Customs Value Without Condition of Sale: CESTAT Chennai
Company Law
NFRA Issues Going Concern Guidance on SA 570 for Auditors and Audit Committees
Secretarial Standards on Minutes under Companies Act, 2013: SS-1 & SS-2
Resolution by Circulation under Section 175: Procedure, Recording and Minutes
IEC Registration in India: Eligibility, Documents, Process, Fees and Annual Update
CA, CS, CMA
ICSI Seeks Recognition of Practising Company Secretaries under Partnership Act
ICSI Seeks PCS Recognition for Partnership Filings Before Maharashtra Registrar of Firms
ICSI Seeks Practising Company Secretaries Inclusion as Attestation Officers on Kerala Egroops Portal
ICSI Seeks Recognition of Practising Company Secretaries Before Food Safety Appellate Tribunal
REX Registration in India: Process, Documents, Rules of Origin & Benefits
DGFT Extends ₹1,774/Kg MIP on Sulfadiazine API Imports Till 30 November 2026
DGFT Extends USD 111/Kg Minimum Import Price on Specified Chemical Imports Till 30 November 2026
DGFT Extends EPM RELIEF Component II Eligibility to 31 March 2027
Judiciary & Case Law
All Judgments →
ITAT Chandigarh
ITA Nos. 945 & 946/CHD/2026
12AB Application Rejection Cannot Automatically Cancel Existing Registration: ITAT Chandigarh
ITAT upholds rejection of 12AB application but rules existing registration cannot be cancelled without following Section 12AB(4) procedure.
October 3, 2026
ITAT Ahmedabad
I.T.A. No. 1500/Ahd/2026
ITAT Deletes ₹3.12 Lakh Penalty as Withdrawn Political Donation Claim Did Not Prove Misreporting
Ahmedabad ITAT deletes ₹3.12 lakh Section 270A penalty as withdrawal of Section 80GGC deduction did not by itself establish misreporting.
October 3, 2026
ITAT Amritsar
ITA No. 1029/Asr/2026
ITAT Deletes ₹71.10 Lakh Penalty for Genuine Interest Claim Made in Wrong Year
Amritsar ITAT deletes ₹71.10 lakh Section 271(1)(c) penalty as genuine interest expenditure was mistakenly claimed in the wrong assessment year.
October 3, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
