Income Tax
Income Tax
Audit Report Filed During Assessment Satisfies Section 80-IB Requirement: Allahabad HC
Allahabad HC held Section 80-IA(7) audit-report filing timeline directory and allowed Section 80-IB deduction when filed during assessment.
Corporate Law
Corporate Law
Income Tax
Custom Duty
Predicate Offence Stay Keeps PMLA Attachment in Abeyance: Karnataka HC
PMLA Proceedings Cannot Survive After Predicate FIR Is Quashed: Delhi HC
Section 11 Exemption Cannot Be Denied to Educational Trust Merely for Charging Extra Fees: ITAT Cuttack
LME Price Cannot Replace Contemporaneous Import Value for Aluminium Scrap Valuation: CESTAT Ahmedabad
Income Tax
Income Tax
Income Tax
Section 148 Notice Giving “Within 30 Days” Invalid; Reassessment Quashed: ITAT Mumbai
Income Tax
Income Tax
Books Cannot Be Rejected for Non-Audit Without Defects; Unexplained Investment Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Interest Expense Allowed; Unexplained Investment Issues Remanded for Verification: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Deletes Estimated Dividend Addition on Shares Not Registered in Assessee’s Name
Goods and Services Tax
Physical GST Registration Revocation Application Allowed After Online Time Limit Expired: Telangana HC
Writ Against GST SCN Involving Disputed Facts Not Maintainable: Punjab & Haryana HC
Selecting “No” for Personal Hearing Cannot Override CGST Section 75(4) Mandate: Gujarat HC
Anticipatory Bail U/S 438 CrPC Not Maintainable at GST Summons Stage: Telangana HC
Corporate Law
Income Tax Refund Cannot Be Adjusted Against Tax Dues During IBC Moratorium: NCLT Hyderabad
SC Refuses Writ Interference Where Income Tax Appeal Remedy Was Available
Allahabad HC Stays Society Audit Order Over ₹1.50 Lakh Plus GST Fee
Section 32A Clean Slate Applies to Going-Concern Sale During Liquidation: NCLAT Delhi
Custom Duty
Gold Dore Imports Must Satisfy Customs Notification Conditions: Delhi HC
Bank Guarantee Cannot Be Insisted for Provisional Release When Custom Duty Undetermined: Madras HC
No Ruling Pronounced: CAAR Delhi Allows Withdrawal of Apple’s IC Module Applications
Die-Cut Battery Tape Under CTI 85079090; Rolls Under 39191000: CAAR Delhi
Company Law
CoC’s 75.46% Approval Upheld After Reconsideration of Resolution Plan: NCLT Mumbai
Commercial Restructuring Defence Cannot Replace Findings on Oppression Allegations: NCLAT Delhi
Revival Letters and Financial Statements Keep Section 7 Petition Within Limitation: NCLT Ahmedabad
Consent Arbitral Award Does Not Extinguish Continuing Guarantee: NCLAT Delhi
CA, CS, CMA
Tax Technology Transformation: How Automating Compliance Protects CFOs from Audit Risks
ICSI Merit-cum-Means Assistance Scheme 2026: Apply by 25 November
Analysis of Notifications and Circulars for Week Ending 4th October 2026
Analysis of Notifications and Circulars for Week Ending 27th September 2026
Judiciary & Case Law
All Judgments →
Patna High Court
Civil Writ Jurisdiction Case No.7694 of 2015
Service Tax Cannot Be Deducted From Bills for Exempt Road Construction Services: Patna HC
Patna HC ordered refund of service tax deducted from road contractors despite exemption under Notification No. 12/2012-ST.
October 7, 2026
Kerala High Court
WP(C) No. 29676 of 2023
Section 41A CrPC Notice Not Mandatory Before Arrest Under Section 69(1) CGST Act: Kerala HC
Kerala HC held Section 41A CrPC notice is not mandatory before GST arrest, though its safeguards must be kept in mind under Section 69(1).
October 7, 2026
CESTAT Allahabad
Excise Appeal No. 70157 of 2019
Factory-Used Welding Electrodes Eligible for CENVAT Credit: CESTAT Allahabad
CESTAT Allahabad allows CENVAT credit on welding electrodes used for repair and maintenance of plant and machinery and deletes penalty.
October 7, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
