Goods and Services Tax
Goods and Services Tax
Clock on ITC: Understanding Time Limits for Claiming Input Tax Credit under GST
Understand the GST ITC deadline under Section 16(4), the annual-return cut-off, RCM rules and retrospective relief under Sections 16(5) and 16(6).
Income Tax
Goods and Services Tax
Corporate Law
SEBI
Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi
Transactions Without Consideration Treated as Deemed Supplies Under GST
Trademark Opposition in India: Step-by-Step Guide
Non-Connected Person Can Still Be Insider Through UPSI Possession: SEBI
Income Tax
Income Tax
Income Tax
GST Registration Beyond Turnover: CTP, NRTP and Mandatory Registration Cases
Income Tax
Income Tax
Recorded Cash Sales Cannot Be Taxed Again Under Section 69A: ITAT Amritsar
Income Tax
Income Tax
BookMyShow Convenience Fee Not Subject to Section 194H TDS: ITAT Bangalore
Income Tax
Income Tax
No Section 194H TDS Where Collection Centres Retain Margin: Bombay HC
Goods and Services Tax
Corporate Law
Old Rules Do Not Govern Earlier Vacancies Automatically: Supreme Court
Advocate Gets 15-Day Jail for Baseless “Match-Fixing” Allegation: Karnataka HC
NeSL Regulatory Information Exempt from RTI Disclosure Due to Fiduciary Relationship: IBBI
WDRA Aadhaar Authentication for Depositors and Warehousemen Notified
Custom Duty
Customs Broker Licence Revocation Unsustainable for Importer Misdeclaration: CESTAT Mumbai
CBIC Proposes Mandatory IUPAC Name and CAS Number for 47 Dual-Use Chemicals
CBIC Invites Comments on Draft Warehousing Operations Regulations, 2026
No Interest on MOOWR Capital Goods Intended for Warehouse Use: Rajasthan HC
Company Law
MCA Extends Tenure of Eight NCLAT Members for Five Years
Registered Office Change: Companies Act and Other Regulatory Compliance
Different NCLT Jurisdictions in Scheme Proceedings: Filing, Transfer & Effective Date
NCLT Bengaluru Refuses Arbitration Reference in Oppression and Mismanagement Petition
CA, CS, CMA
Analysis of Notifications and Circulars for Week Ending 13th September 2026
Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
Analysis of Notifications and Circulars for Week Ending 6th September 2026
Judiciary & Case Law
All Judgments →
AAR Rajasthan
Advance Ruling No. RAJ/AAR/2026-27/15
Rajasthan AAR Rejects GTA Exemption Application as Issue Already Pending and Decided
Rajasthan AAR rejects a GTA exemption application under Section 98(2) because the same issue was pending and decided in the applicant’s proceedings.
September 23, 2026
AAR Rajasthan
Order No. RAJ/AAR/2026-27/14
GST Payable on Mining Royalty by Short-Term Permit Holder: Rajasthan AAR
Rajasthan AAR holds mining royalty paid by a Short-Term Permit holder taxable at 18% under SAC 997337 and RCM.
September 23, 2026
AAR Rajasthan
Advance Ruling No. RAJ/AAR/2026-27/13
FSTP Works Contract Taxable at 12% on 1 June 2022: Rajasthan AAR
Rajasthan AAR rules FSTP works contract attracted 12% GST on 1 June 2022; contractual recovery of the later increase is outside its jurisdiction.
September 23, 2026
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