Income Tax
Income Tax
Subjective Difference Insufficient for Section 263 Revision: Gujarat HC
Gujarat High Court holds that Section 263 cannot be invoked merely on alleged lack of inquiry where the Assessing Officer had examined the bank transactions and relevant issues.
Income Tax
Income Tax
Income Tax
Income Tax
SC Dismisses Section 263 Challenge Where AO Had Conducted Inquiry and Verification
ITAT Hyderabad Allows Bad Debt Write-Off by Co-operative Bank Despite State Government Guarantee
Delhi HC Sets Aside ITAT Remand on NDTV Corporate Guarantee Issue
Telangana HC Quashes Income Tax Reassessment Order After IBC Resolution Plan Approval
Income Tax
Income Tax
Income Tax
AIS & TIS: Income Tax Information and Taxpayer Feedback
Income Tax
Income Tax
Advance Pricing Agreement: APA Types, Process and Benefits
Income Tax
Income Tax
TDS on Payments to Non-Residents & Lower/Nil Deduction Certificate (Sections 195 & 197)
Income Tax
Income Tax
Non-Refundable GST Credit Can Be Claimed as Business Loss: Mumbai ITAT
Goods and Services Tax
Karnataka HC Allows Adjustment of IGST Paid Under Wrong Head Against CGST/SGST
GSTAT Quashes ₹1.39 Lakh Penalty as MOV-09 Was Issued After 47 Days
GST Seizure of Perishable Goods: Calcutta HC Allows Non-Owner to Seek Release U/s. 129(1)(b)
ITC Cannot Be Denied for Toll Plaza Gaps or Supplier’s Supplier Default: GSTAT
Corporate Law
Employee Accepting CPF Benefits Cannot Claim GPF Pension After Retirement: SC
Criminal Acquittal Does Not Negate Civil Negligence in Accident Claims: SC
Supreme Court Relaxes 3-Year Bar Practice Rule for Civil Judge Recruitment
Political Patronage Cannot Ensure Permanent Employment: SC Orders Repatriation
Custom Duty
CESTAT Mumbai Sets Aside Customs Valuation Enhancement Based on NIDB Data
Delhi HC Allows Challenge to Customs Valuation Despite Acceptance Under Section 17(5)
Duty-Free EOU Raw Materials Can Be Destroyed Without Duty: CESTAT Chennai
CESTAT Upholds CTH 8438 Classification of Industrial Shrimp Feed Manufacturing Machinery
Company Law
ICSI Seeks Extension of Company Compliance Facilitation Scheme 2026
NCLT Delhi Sanctions Western Up Tollway Capital Reduction and Reorganisation Scheme
NCLT Grants Section 244 Waiver to 4.65% Minority Shareholder Alleging Oppression
NCLT Ahmedabad Sanctions Triumph Offshore-Swan Defence Amalgamation Scheme
CA, CS, CMA
Judiciary & Case Law
All Judgments →
ITAT Delhi
ITA No. 2729/Del/2025
GST Data Sufficient for Reopening Bogus-Purchase Case: Delhi ITAT Remands Merits
ITAT Delhi holds GST portal information sufficient for reopening in alleged bogus purchase case and restores merits issue to CIT(A).
August 21, 2026
Bombay High Court
Interim Application No. 4263 of 2025
Section 260A Appeal Delay Condoned as Departmental Process Held Bona Fide: Bombay HC
Bombay HC condones Revenues 156-day delay under Section 260A, accepting bona fide administrative and procedural reasons for the delay.
August 21, 2026
Madras High Court
W.A.Nos.2073, 1903, 1971, 1991, 2169 and 2183 of 2026
Madras HC Upholds Assessment Where Section 127 Transfer Order Was Not Denied
Madras HC upholds Section 127(2) centralization and rejects challenge to Section 153A assessments, extending time to file statutory appeals.
August 21, 2026
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CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…
