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Custom Duty

CESTAT Chandigarh Sets Aside Second Customs Valuation and Penalties on Used Machinery

CA Sandeep KanoiNovember 1, 202614 min read

Company Law

NCLT Delhi Rejects Consortium Bank Intervention in Section 7 Insolvency Petition

Income Tax

Bombay High Court Upholds Section 263 Revision for Unexamined Under-Invoicing

Goods and Services Tax

Section 76 CGST Penalty Applies to Registered Suppliers Too: GSTAT Bengaluru

Goods and Services Tax

GSTR-9 FY 2025-26: New GST Rates, HSN Reporting and ITC Changes

Income Tax

Article Judiciary Notifications/Circulars News

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Income Tax

Secondary Transfer Pricing Adjustment: Section 92CE, Rule 10CB and Interest

Sudheer Nagavarapu6 hours ago

Income Tax

NRI Property Sales from 1 October 2026: Form 141 Without TAN, Form 128 for Lower Deduction & Compliance Rules

CA Vijay R Singh6 hours ago

Income Tax

Bodhtree and KALS Excluded from TP Comparables: Karnataka HC

CA Vijayakumar Shetty20 hours ago

Income Tax

₹200 Crore Turnover Filter Valid for TP Comparables: Karnataka HC

CA Vijayakumar Shetty20 hours ago

Goods and Services Tax

Article Judiciary Notifications/Circulars News

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Goods and Services Tax

Punjab Accountants Seek GSTR-1 and IFF Deadline Extension for October 2026

Punjab Accountants Association urges CBIC to extend October 2026 GSTR-1 and IFF deadlines to 18 and 20 November due to Diwali festivities.

Dharminder SikkaNovember 1, 20265 min read

GST Rule 37: Interest on ITC Reversal for Non-Payment Within 180 Days

AMIT KUMAR SHARMA · 4 hours ago

GST on Intermediary Services After Section 13(8)(b) Omission From 30 March 2026

Sudheer Nagavarapu · 2 seconds ago

Section 74 of CGST Act: Penalty for Fraud, Wilful Misstatement and Suppression of Facts

CA Ashish Singla · 1 minute ago

IIM Raipur Foundation’s ₹10.70 Crore Incubation Project Taxable at 18% GST: AAR Chhattisgarh

CA Sandeep Kanoi · 19 hours ago

Corporate Law

Article Judiciary Notifications/Circulars News

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Corporate Law

Legal Metrology Packaged Commodities (LPMC) Registration for Importers: Rules, Fees & Updates

LMPC registration guide for importers covering Rule 27, fees, mandatory labels, exemptions, Customs procedures and 2026 amendments.

Compliance Calendar LLPNovember 1, 202615 min read

Bombay HC Grants Bisleri Dynamic Injunction Against Viral Video

CA Vijayakumar Shetty · 15 hours ago

Bank Manager Removal Upheld for Irregular Loans: Madras High Court

CA Vijayakumar Shetty · 18 hours ago

Jharkhand High Court Upholds Sales Tax Evasion Conviction, Dismisses Criminal Revision

CA Vijayakumar Shetty · 19 hours ago

IBBI Strengthens Insolvency Resolution Framework for Real Estate Projects

Editor · 19 hours ago

Custom Duty

Article Judiciary Notifications/Circulars News

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Custom Duty

Related-Party Imports: When the Customs Department Questions Invoice Price

Customs valuation of related-party imports: Rule 3, SVB investigations, transfer pricing adjustments, royalties and practical compliance risks.

Sudheer NagavarapuNovember 1, 20267 min read

Customs Valuation Cannot Be Enhanced on Unproved Export Declarations: Supreme Court

CA Sandeep Kanoi · 24 hours ago

Undisclosed Emails Cannot Sustain Customs Origin Allegations: CESTAT Kolkata

CA Sandeep Kanoi · 2 days ago

Classification Disagreement Does Not Establish Customs Broker Misconduct: CESTAT Delhi

CA Sandeep Kanoi · 2 days ago

CBIC Revises Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts from 31 October 2026

Editor · 2 days ago

Company Law

Article Judiciary Notifications/Circulars News

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Company Law

Ind AS 8 Error or Estimate: Retrospective Restatement, Tax Effects and Audit Evidence

Distinguish Ind AS 8 prior-period errors from estimate changes, apply retrospective or prospective treatment, and document tax and audit effects.

CA Sandeep KanoiOctober 31, 202610 min read

MCA Clarifies Its Administrative Role in Appointment of 63 NCLT Members

Editor · 19 hours ago

Shareholder and Unsecured-Creditor Meetings Directed for Cyber Media Merger: NCLT Delhi

CA Sandeep Kanoi · 2 days ago

Board Resolution Mandatory for Filing Section 7 IBC Petition: NCLAT Delhi

CA Sandeep Kanoi · 2 days ago

MCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls

CA Sandeep Kanoi · 2 days ago

CA, CS, CMA

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CA, CS, CMA

Compliance Calendar 2026-27: Income Tax, GST, MCA, LLP & Key Deadlines

India compliance calendar 2026-27 for companies, LLPs and individuals: ITR, tax audit, GST, MCA filing extensions, TDS and key deadlines.

CS Priyanshi GargNovember 1, 202610 min read

ICAI Reprimands CA for ₹57.77 Crore Non-Cash Cash Flow Error

CA Vijayakumar Shetty · 20 hours ago

ICAI Reprimands CA for Filing Unsigned Financial Statements with MCA

CA Vijayakumar Shetty · 21 hours ago

ICAI Strengthens Cooperative Sector Audits Through MSCARO 2026 and Training Programmes

Editor · 1 day ago

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

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DGFT

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DGFT

DGFT Allows Agarwood Oil and Chips Exports Through Guwahati Airport

DGFT Notification No. 46/2026 permits export of Agarwood oil, chips and allied products through Guwahati Airport, subject to statutory and regulatory requirements.

EditorOctober 30, 20263 min read

DGFT Constitutes RELIEF Sub-Committee to Boost Export Facilitation

editor8 · 2 days ago

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

editor7 · 6 days ago

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

Editor · 1 week ago

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

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GST Memory Techniques – Day 3 | Remember Recovery, Advance Ruling & Offence Sections

CA Sandeep Kanoi

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A Blogger by Passion and a Chartered Accountant by Profession.

Yash Paul Bhola

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Contributor on tax, GST and corporate-law developments.

Manish Gugliya

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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…

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CESTAT Chandigarh Sets Aside Second Customs Valuation and Penalties on Used Machinery

NCLT Delhi Rejects Consortium Bank Intervention in Section 7 Insolvency Petition

Bombay High Court Upholds Section 263 Revision for Unexamined Under-Invoicing

Section 76 CGST Penalty Applies to Registered Suppliers Too: GSTAT Bengaluru

GSTR-9 FY 2025-26: New GST Rates, HSN Reporting and ITC Changes

Secondary Transfer Pricing Adjustment: Section 92CE, Rule 10CB and Interest

NRI Property Sales from 1 October 2026: Form 141 Without TAN, Form 128 for Lower Deduction & Compliance Rules

Bodhtree and KALS Excluded from TP Comparables: Karnataka HC

₹200 Crore Turnover Filter Valid for TP Comparables: Karnataka HC

Punjab Accountants Seek GSTR-1 and IFF Deadline Extension for October 2026

GST Rule 37: Interest on ITC Reversal for Non-Payment Within 180 Days

GST on Intermediary Services After Section 13(8)(b) Omission From 30 March 2026

Section 74 of CGST Act: Penalty for Fraud, Wilful Misstatement and Suppression of Facts

IIM Raipur Foundation’s ₹10.70 Crore Incubation Project Taxable at 18% GST: AAR Chhattisgarh

Legal Metrology Packaged Commodities (LPMC) Registration for Importers: Rules, Fees & Updates

Bombay HC Grants Bisleri Dynamic Injunction Against Viral Video

Bank Manager Removal Upheld for Irregular Loans: Madras High Court

Jharkhand High Court Upholds Sales Tax Evasion Conviction, Dismisses Criminal Revision

IBBI Strengthens Insolvency Resolution Framework for Real Estate Projects

Related-Party Imports: When the Customs Department Questions Invoice Price

Customs Valuation Cannot Be Enhanced on Unproved Export Declarations: Supreme Court

Undisclosed Emails Cannot Sustain Customs Origin Allegations: CESTAT Kolkata

Classification Disagreement Does Not Establish Customs Broker Misconduct: CESTAT Delhi

CBIC Revises Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts from 31 October 2026

Ind AS 8 Error or Estimate: Retrospective Restatement, Tax Effects and Audit Evidence

MCA Clarifies Its Administrative Role in Appointment of 63 NCLT Members

Shareholder and Unsecured-Creditor Meetings Directed for Cyber Media Merger: NCLT Delhi

Board Resolution Mandatory for Filing Section 7 IBC Petition: NCLAT Delhi

MCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls

Compliance Calendar 2026-27: Income Tax, GST, MCA, LLP & Key Deadlines

ICAI Reprimands CA for ₹57.77 Crore Non-Cash Cash Flow Error

ICAI Reprimands CA for Filing Unsigned Financial Statements with MCA

ICAI Strengthens Cooperative Sector Audits Through MSCARO 2026 and Training Programmes

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

DGFT Allows Agarwood Oil and Chips Exports Through Guwahati Airport

DGFT Constitutes RELIEF Sub-Committee to Boost Export Facilitation

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

GST Memory Techniques – Day 3 | Remember Recovery, Advance Ruling & Offence Sections

GST Memory Techniques – Day 2 | Remember Returns, Assessment & Demand Sections

Residential Status - HUF, Firm, Company & Other Person under the IT Act 2025 | Video 10

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