Goods and Services Tax
Goods and Services Tax
GST ITC on Immovable Property: Eligibility & Risks
GST ITC on immovable property: Section 17(5) restrictions, movable-versus-immovable tests, plant and machinery exceptions, and contract safeguards.
Income Tax
Goods and Services Tax
Goods and Services Tax
Service Tax
Builder Delay Can Trigger TDS Interest for Homebuyers
Vague Fraud Allegation Cannot Invoke GST Section 74: SC
GSTAT Restores Section 129 Penalty for Iron Scrap Moved Without E-Way Bill
Separate Supply and ECIS Contracts Not Works Contracts: CESTAT Delhi
Income Tax
Income Tax
Income Tax
MEIS Rewards Taxable as Revenue Receipt from AY 2016-17: ITAT Mumbai
Income Tax
Income Tax
Gujarat HC Dismisses Reassessment Appeal Where Recorded Reasons Produced No Addition
Income Tax
Income Tax
Section 272A(2)(e) Penalty Cannot Continue Beyond Section 139(4): Chennai ITAT
Income Tax
Income Tax
ITR Upload Failure: Madras HC Accepts Screenshot, Orders Portal Access
Goods and Services Tax
Allahabad HC Quashes GST Order for Notice Served Only Through Portal After Cancellation
Madras HC Closes GST Limitation Challenges After State Tax Officer Report
Rajasthan HC Allows Delayed GST Appeal Citing Medical Reasons Beyond Taxpayer’s Control
Rule 86A Safeguards Mandatory for ITC Blocking: Rajasthan HC
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
SC Sets Aside ₹425 Crore Customs Penalty Due to Fake AI-Generated Case Laws
CESTAT Mumbai Deletes Section 112(a) Penalty on Customs Hawaldar for Lack of Proof
Customs Cannot Indefinitely Detain Imported Car Without Seizure Order: Gujarat HC
Condonation of 968-Day Customs Appeal Delay Denied for Prolonged Inaction: Delhi HC
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 →
ITAT Mumbai
ITA No. 5707/Mum/2025
ITAT Directs Interest-First Income Tax Refund Adjustment Under Section 244A
Mumbai ITAT holds refund must first adjust interest due under Section 244A before principal tax, dismissing Revenues appeals.
September 6, 2026
Kerala High Court
WA No. 1543 of 2026
Kerala HC Remands Medical PG Stipend vs Salary Dispute for Fresh Assessment
Kerala HC sets aside assessment and remands stipend-versus-salary dispute for fresh consideration after giving the assessee an opportunity to produce documents.
September 6, 2026
ITAT Kolkata
ITA No(s). 1428/KOL/2026
ITAT Kolkata Remands JDA Capital Gains Dispute for Fresh Merits Adjudication
ITAT Kolkata set aside the CIT(A) order and restored a JDA capital gains dispute for fresh merits adjudication in AY 2015-16.
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.
