Income Tax
Income Tax
Section 48 Cannot Borrow Tomorrow’s Price: ₹97 Crore Gain Addition Deleted
ITAT Mumbai held that consideration from a later share transfer cannot be retrospectively substituted for an earlier transfer; section 50CA was inapplicable.
Income Tax
Income Tax
Finance
Income Tax
ITAT Mumbai Deletes ₹30 Lakh Unexplained Money Addition U/s 69A
ITAT Allows Full Section 57 Interest Deduction Beyond Interest Income
Benefits of Registering a Startup in India | DPIIT Tax Exemptions 2026
BSNL VRS Compensation Exempt U/s 10(10B): Delayed Claims Allowed
Income Tax
Income Tax
Income Tax
No 8% Profit Estimate Without Rejecting Audited Books U/s 145(3)
Income Tax
Income Tax
ITAT Rejects U/s 69A Addition Without Examining GST/VAT Records of Cash Sales
Income Tax
Income Tax
ITAT Quashes Time-Barred Reassessment Despite Non-Cooperation; ₹5,000 Cost Imposed
Income Tax
Income Tax
APMC Bills Secure Relief U/s 69A Despite Crop Missing in RTC
Goods and Services Tax
Market Fee Lease Waiver Not a Right While GST Dues Remain Outstanding: Madras HC
GSTAT Sets Aside Section 129 Penalty Where E-Way Bill Reuse Was Unproved
GST Appeal Delay Condoned by Rajasthan HC After Ineffective Portal Service
Composite GST Assessment Orders Covering Multiple Years is Unsustainable: AP HC
Corporate Law
Not Every Concern Begins with a Complaint- IC’s Role Beyond Written Complaint
Corporate Guarantee Continues Despite Demerger & Additional Security: NCLT Mumbai
Refusal To Marry Alone Not Abetment of Suicide: Uttarakhand HC
Limitation for Excess Freight Refund Suit Runs From SC’s Final Order After SLP Admission
Custom Duty
CESTAT Kolkata Quashes Differential IGST Demand on Revenue Neutrality Grounds
Personal Customs Penalty Abates on Death and Cannot Be Recovered from Legal Heirs: Bombay hC
Customs Appeal Permitted and Writ Pendency Excluded From Limitation: Madras HC
CAAR Mumbai Disallows Roasted Areca Nut Advance Ruling Under Section 28-I(2)(b)
Company Law
NCLT Mumbai Dispenses Stakeholder Meetings for Tata Motors Group Amalgamation Scheme
Essar Power gets Scheme approval for brand demerger & capital restructuring: NCLT Ahmedabad
41 FAQs on SFIO-ED nexus for investigations and Adjudications across India
Annual ROC Compliance 2026: Beyond AOC-4 and MGT-7
CA, CS, CMA
161 Legal Compliances and Legal Updates for Sep-2026 in India
ICAI President’s Message: Advancing Financial Literacy, Global Professional Pathways & Financial Empowerment
CA Association Seeks Extension of Tax Audit and ITR Due Dates for AY 2026-27
How Underpriced Audits Weaken Anti-Corruption Controls
Judiciary & Case Law
All Judgments →
CESTAT Delhi
Service Tax Appeal No. 51015 of 2021
CESTAT Dismisses Appeal, Upholds Sub-Contractor’s Independent Service Tax Liability
CESTAT dismisses Naveen Kumar’s appeal, upholding service tax liability where the main contractor’s payment was not proved by challans.
September 9, 2026
ITAT Delhi
ITITA 13/DEL/2025
ITAT Delhi Deletes Section 270A Penalty for Fully Disclosed Disputed Treaty Income
ITAT Delhi deletes section 270A penalty where receipts were disclosed and taxability remained a debatable treaty issue.
September 9, 2026
Gujarat High Court
R/Special Civil Application No. 18223 of 2019
Gujarat HC Quashes Section 148 Notice Issued Against Deceased Assessee
Gujarat High Court quashes Section 148 notice and objection order issued in name of deceased assessee for AY 2012-13.
September 9, 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.
