Income Tax
Income Tax
Income Tax
Reassessment Void Without Mandatory Section 143(2) Notice: Karnataka HC
Income Tax
Income Tax
ITAT Raipur: Reassessment Quashed for Non-Service of Section 143(2) Notice
Income Tax
Income Tax
ITAT Mumbai: Estate’s Taxation at Individual Slab Rates Remanded to Verify Sole Executor Under Will
Income Tax
Income Tax
ITAT Mumbai: Estate of Deceased Taxable at Normal Slab Rates, Not Maximum Marginal Rate
Goods and Services Tax
Telangana HC Restores GST Appeal Filed Within Court-Granted 45-Day Period
Incremental GST Reimbursement Lies Against Employer, Not State: Karnataka HC
Intimation for IGST ITC Reversal: Can Taxpayer Be Forced to Claim Credit for Reversal?
P&H HC: Section 74 GST Order Set Aside for Fresh Hearing; All Issues Kept Open
Corporate Law
ITAT Ahmedabad: Depreciation & Interest Deductions Allowed Following Earlier Acceptance and Consistency
SC Sets Aside Ten-Times Stamp Penalty; District Registrar to Determine Penalty
Madras HC Issues Contempt Notice to IAS Officers for Court Order Defiance
Failure To Inform Detenue Of His Right To Represent Renders Preventive Detention Illegal: SC
Custom Duty
Bluetooth Headsets Classifiable Under CTH 85176290, Not 85183000: CESTAT Chennai
CBIC issues SOP for Customs Clearance of Imports through Foreign Post Offices
CAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption
SC Upholds CESTAT Order Rejecting Customs Demand Based on Uncertified Electronic Evidence
Company Law
Companies Act Section 16(1)(a) Cannot Be Invoked After Unreasonable Delay: Madras HC
NCLAT Admits Appeal Against Section 244 Waiver for IMPPA Members
ROC Imposes ₹5,000 Penalty for Incomplete Board Meeting Disclosure in MGT-7A
NCLAT Upholds Companies Act Section 213 Investigation Based on Prima Facie Material
CA, CS, CMA
EOI for Appointment of Internal Auditors for ICAI Units – FY 2026–27
ICAI Reprimands CA for Tax Audit with Part-Time COP, Imposes ₹50,000 Fine
RBI Invites E-Tenders for Appointment of Concurrent Auditor for 2026-27
ICAI Highlights New Global Partnerships and Nation-Building Initiatives for Viksit Bharat
Judiciary & Case Law
All Judgments →
ITAT Bangalore
IT(TP)A No. 803/Bang/2022
ITAT Bangalore: Trading & Software TP Adjustments Deleted Due to Comparability & 3% Range
ITAT Bangalore deleted major TP adjustments on royalty, distribution and software services, while remanding delayed receivables, lease payments and other issues.
August 9, 2026
ITAT Bangalore
IT(TP)A No. 240/Bang/2022
ITAT Bangalore: Turnover & RPT Filters Applied, Functionally Dissimilar Comparables Excluded
ITAT Bangalore excludes unsuitable comparables using turnover, RPT and functional filters, remands R Systems and Sasken, and directs ALP recomputation.
August 9, 2026
Bombay High Court
Writ Petition (L) No. 11293 of 2021
Final Assessment Without Draft Order under Section 144C Is Void: Bombay HC
Bombay HC quashes assessment, demand and penalty notices after AO directly passed final order without mandatory draft assessment under Section 144C.
August 9, 2026
Featured Experts & Authors
Contributing Author
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty &…
Contributing Author
I, S. Prasad, am a Senior Tax Consultant with continuous practice since 1982 in the fields…
