Goods and Services Tax
Goods and Services Tax
Transfer of GST Audit File to Anti-Evasion Wing Not Ground for Writ: Delhi HC
Delhi HC declines interference with GST audit file transfer, leaving audit-period objections open before the adjudicating authority.
Income Tax
Income Tax
Goods and Services Tax
Service Tax
SBI Not in Default for Foreign LTC TDS Due to Binding HC Directions: ITAT Rajkot
Section 148A Reassessment Cannot Be Challenged at Preliminary Stage: Telangana HC
Contractor’s Differential GST Reimbursement Claim Not Maintainable in Writ: Karnataka HC
Nagar Panchayat Not Liable to Pay Service Tax on Bus Adda Fees: CESTAT Chandigarh
Income Tax
Income Tax
Income Tax
CIT(E) Must Examine 5% Religious Expenditure Threshold Before Denying Section 80G: ITAT Chandigarh
Income Tax
Income Tax
Section 148 Notice Quashed as Seized Entry Had No Live Nexus With Assessee: Gujarat HC
Income Tax
Income Tax
AE Can Be Tested Party for RPM Benchmarking in Merchant Trading: ITAT Delhi
Income Tax
Income Tax
Penalty Not Leviable Where Section 148 Return Accepted Without Addition: ITAT Ahmedabad
Goods and Services Tax
GST Portal Upload Alone Insufficient for Valid Notice Service: P&H HC
GST ITC Denial Quashed as Return Was Filed Within Section 16(5) Deadline: Gauhati HC
Section 62 GST Assessment Deemed Withdrawn After Delayed Return & Late Fee: AP HC
CA Certificate Not Required for Interest on Already Sanctioned GST Refund: Telangana HC
Corporate Law
IBC Proceedings Do Not Automatically Bar RERA Recovery Auction: Karnataka HC
RERA Promoter Cannot Change Occupancy Certificate Stand at Review Stage: Karnataka HC
PMLA Bail Denied for Alleged Mastermind of Multi-Crore Betting Scam: Calcutta HC
Industrial Land Tax under NALA Applies Only to Land Actually Used: Telangana HC
Custom Duty
Section 74(10) GST Limitation Starting Point Debatable; Writ Not Entertained: Delhi HC
Section 117 Customs Penalty Cannot Be Imposed Without Proven Contravention: CESTAT Chennai
Kitchen Exhaust Hood Classification Ruling Set Aside for Fresh Evidence Consideration: Karnataka HC
Criminal Court Cannot Release Goods Seized Under Customs Act: Gauhati HC
Company Law
CA, CS, CMA
Judiciary & Case Law
All Judgments →
ITAT Ranchi
ITA No.272/RAN/2017
Carbon Credits Capital Receipts; Corporate Guarantee ALP Restricted to 0.5%: ITAT Ranchi
ITAT Ranchi partly allowed Usha Martin's AY 2008-09 appeal, restricting corporate guarantee adjustment to 0.5%, interest rate to 9% and allowing other claims.
August 27, 2026
CESTAT Kolkata
Excise Appeal No. 78327 of 2018
CENVAT Credit Allowed on Outward Freight Before 1 April 2008: CESTAT Kolkata
CESTAT Kolkata allowed CENVAT credit on outward freight for 2005-06 to 2007-08 and held the extended-period demand time-barred.
August 27, 2026
CESTAT Chandigarh
Service Tax Appeal No. 60650 of 2018
Service Tax Appeal Rejected for Pre-Deposit Default Restored After Compliance: CESTAT Chandigarh
CESTAT Chandigarh remands SBI’s appeal for merits adjudication after the mandatory pre-deposit under Section 35F was subsequently complied with.
August 27, 2026
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