Income Tax
Income Tax
Section 57(iii): Interest on Borrowed Funds Deductible Against Taxable Interest Income: ITAT Surat
Income Tax
Income Tax
Goods and Services Tax
Goods and Services Tax
Section 80P(4) Does Not Bar Investing Society’s Deduction on Co-operative Bank Interest: Gujarat HC
Cash Sales Recorded in Books Cannot Be Taxed Again Under Section 68: ITAT Indore Remands ₹10 Lakh Gift
Customs Cannot Refer Manual Shipping Bill IGST Refund to GST Department: Madras HC
GST Registration Cancellation Set Aside as Notice Omitted Issuing Officer’s Name and Office: Allahabad HC
Income Tax
Goods and Services Tax
GST on Corporate Guarantees Between Related Companies: Valuation, ITC and Case Study
GST Recovery Stayed During Service and Appeal Limitation Dispute: Rajasthan High Court
J&K High Court Orders GST Registration Restoration Subject to Payment of Dues
GST Assessment Order Without DIN Set Aside by Andhra Pradesh High Court
Corporate Law
Post-Admission Settlement Cannot Automatically End CIRP Under Amended Section 12A: NCLAT Delhi
Failure to Transfer Shares Does Not Automatically Create Financial Debt Under IBC: NCLAT Chennai
Pre-CIRP Electricity Dues Cannot Automatically Pass to IBC Auction Purchaser: Calcutta HC
NCLT Amaravati Allows Closure of Smilecare Hospitals Liquidation After Going-Concern Sale
Custom Duty
Malaysia Hydraulic Rock Breaker Imports Under Provisional Assessment: Customs Notification 27/2026
MEIS Duty Demand Set Aside as Export Assessments Attained Finality: CESTAT Mumbai
Brown Rice Protein Powder Classifiable Under CTH 3504: CESTAT Mumbai
Decorative PVC, PS and PU Wall Panels Classified as Builders’ Ware Under Customs Tariff 3925: CAAR Delhi
Company Law
Dismissal of Contempt Petition Not Appealable Under Section 19: NCLAT Delhi
NCLAT Delhi Directs Section 12A Route for Post-Admission IBC Settlement
NBFC Merger Approved Despite Loan Portfolio and Valuation Concerns: NCLT Mumbai
Merger Scheme Requires Creditors’ Approval Despite Unanimous Shareholder Consent: NCLT Mumbai
CA, CS, CMA
Ind AS 1 Loan Covenant Breaches for FY 2026-27: Classification, Waiver Evidence and Disclosures
The Critical Thinking: Brains Behind the Balance Sheet
CA Foundation September 2026 Results: 18.93% Pass Rate, Toppers and Gender-Wise Analysis
ICAI Establishes Junagadh Branch of WIRC in Gujarat Effective 7 October 2026
DGFT Import Restrictions: Bombay HC Allows Provisional Release of Consignments Against Bonds and Bank Guarantee
SC Permits DGFT Application Against Jewellery Import Restrictions: Bombay HC Grants Interim Release
DGFT Amends HBP 2023 Para 8.04(iii) for Online Tracking of Export Trade Disputes
DGFT Extends GAER Validity to 3 Years and SCOMET Export Benefits to 4-Star/5-Star Exporters
TaxGuru on YouTube
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Contributing Author
CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
