Goods and Services Tax
Goods and Services Tax
Recent Updates in GST: A Review of Statutory, Administrative & Judicial Developments
Review major GST changes from September 2025 to September 2026 covering Finance Act amendments, rates, refunds, GSTAT appeals and judgments.
CA, CS, CMA
Goods and Services Tax
Income Tax
Income Tax
How Underpriced Audits Weaken Anti-Corruption Controls
Why GST Department Targets Buyers Instead of Defaulting Sellers
Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 (FAST-DS 2026)
Non-Registration under Rajasthan Public Trust Act Cannot Alone Defeat Section 12AB Renewal: ITAT Jodhpur
Income Tax
Income Tax
Income Tax
GP Rate Cannot Be Uniform Across Pre and Post Survey Periods: ITAT Delhi
Income Tax
Income Tax
Madras HC Upholds Deletion of Penny Stock Gains Addition under Section 68
Income Tax
Income Tax
ITAT Jodhpur Deletes 115BBE Rate on Survey Surrender Without Deeming Provision
Income Tax
Income Tax
ITAT Deletes ₹48.09 Lakh Addition on BSNL Receipts; Form 26AS Alone Cannot Decide Nature of Income
Goods and Services Tax
Corporate Law
Co-operative Bank Conversion Mid-Recovery: Forum, Composite Notice & Cost of Delay
Sports Centre Building Tax Exemption Claim Requires Reconsideration: Kerala HC
Calcutta HC Accepted ED Officer’s Unconditional Apology in Stay Order Contempt
Telangana HC Quashes Section 226(3) Attachment of BIOSOT Bank Accounts
Custom Duty
Condonation of 968-Day Customs Appeal Delay Denied for Prolonged Inaction: Delhi HC
Forged Duty Scrip Liability Upheld but Section 112 Custom Penalty Set Aside: Delhi HC
FTWZ Clearance Is Fresh Import, Delhi HC Denies Re-Import Exemption
Madras HC Quashes ₹4.56 Crore Customs Duty & Penalty Demand Against Clearance Facilitator
Company Law
NCLT Mumbai Admits Section 7 IBC Application Over Rs.11.83 Crore Default
From NCLT to Regional Director: Evaluating Fast-Track Demerger Framework
NCLT Chennai Dismisses Section 9 IBC Plea Over Disputed Success Fee in EY Case
SFIO Authorisation for Section 212(14A) Disgorgement Proceedings Valid: NCLAT Delhi
CA, CS, CMA
Judiciary & Case Law
All Judgments →
CESTAT Hyderabad
Service Tax Appeal No. 20226 of 2014
STPI’s SOFTEX Certification Charges Taxable as Business Support Service: CESTAT Hyderabad
CESTAT Hyderabad holds STPI’s SOFTEX certification and NoC charges taxable as Business Support Service under the Finance Act, 1994.
September 6, 2026
Gujarat High Court
R/Tax Appeal No. 591 of 2022
Section 35(2AB) Deduction Cannot Be Denied Due to Later DSIR Approval: Gujarat HC
Gujarat HC admits Revenue’s appeal on six tax issues but dismisses challenge to Section 35(2AB) deduction for AY 2013-14.
September 6, 2026
ITAT Delhi
ITA No. 120/DEL/2026
Shares Issued as Business Acquisition Consideration Outside Section 56(2)(viib): ITAT Delhi
ITAT Delhi grants relief to C L Educate Ltd on share premium, bad debts, Section 14A, liabilities written back and loan processing charges.
September 6, 2026
Featured Experts & Authors
Contributing Author
Aijaz Hussain Malik is a JKAS officer currently serving as State Taxes Officer in Srinagar, Circle-C,…
Contributing Author
Contributor on tax, GST and corporate-law developments.
