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No TDS on SIM Card Discounts and Roaming Charges: ITAT Delhi

ITAT Delhi allows Vodafone's appeal on SIM card discounts under Section 194H and dismisses Revenue's challenge concerning roaming charges.

Editor6October 29, 202639 min read

Income Tax

Section 11 Exempt Hospital Receipts Not Subject to Tax Audit Penalty: ITAT Amritsar

Corporate Law

Assam Rural Medical Diploma Law Invalid; SC Upholds Legislative Competence Ruling

Income Tax

Section 14A Disallowance Invalid Without Proper AO Satisfaction: ITAT Mumbai

Income Tax

Section 80P(2)(d) Deduction Allowed on Co-operative Bank Interest: ITAT Mumbai

Income Tax

Article Judiciary Notifications/Circulars News

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Income Tax

CSR Donations Eligible for Section 80G; PCIT Revision Quashed by ITAT Mumbai

CA Sandeep Kanoi2 hours ago

Income Tax

CSR Donations Eligible for Section 80G Despite Section 37(1) Disallowance: ITAT Mumbai

CA Sandeep Kanoi2 hours ago

Income Tax

No Enquiry into CSR Donation Claim: ITAT Upholds Section 263 Revision

CA Sandeep Kanoi2 hours ago

Income Tax

Delayed 80G Application Must Be Considered Under Amended Clause: ITAT Chennai

CA Sandeep Kanoi2 hours ago

Goods and Services Tax

Article Judiciary Notifications/Circulars News

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Goods and Services Tax

GST Notices and Orders Valid Without Visible Digital Signature: Telangana HC Full Bench

Telangana HC Full Bench rules GST notices and orders need no visible digital signature when electronically authenticated under GST law.

CA Sandeep KanoiOctober 29, 20269 min read

Corporate Law

Article Judiciary Notifications/Circulars News

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Corporate Law

LC Margin Money Not Corporate Debtor Asset During IBC Moratorium: NCLAT Delhi

NCLAT allows banks to appropriate letter-of-credit margin money during CIRP, holding that earmarked funds are not corporate debtor assets.

CA Sandeep KanoiOctober 29, 202644 min read

Letter of Intent Not Binding Without Fulfilment of Tender Conditions: Supreme Court

CA Sandeep Kanoi · 2 hours ago

Copyright Trap Purchases: Publisher Rights, Photocopying Defences & Commercial Suits

Mihirkumar Patel · 4 hours ago

EPR Registration for Plastic Waste: Complete Compliance Guide

Compliance Calendar LLP · 4 hours ago

NHAI Land Compensation Must Follow 2013 Act if Majority Unpaid: P&H HC

CA Sandeep Kanoi · 6 hours ago

Custom Duty

Article Judiciary Notifications/Circulars News

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Custom Duty

Export Commission Above 12.5% Affects Incentive Base, Not Accepted Transaction Value: CAAR Mumbai

CAAR Mumbai distinguishes export valuation from the 12.5% incentive threshold for overseas commission and leaves FEMA and DGFT issues outside its ruling.

CA Sandeep KanoiOctober 28, 202633 min read

12.5% Threshold Governs Export Incentives, Not Agency Commission Caps: CAAR Mumbai

CA Sandeep Kanoi · 7 hours ago

Titanium Dioxide ADD: CBIC Revises Excluded-Use Declaration

Editor · 8 hours ago

Customs Notification 34/2026 Omits Entries and Revises Defence Goods

Editor · 8 hours ago

Allahabad HC Grants Bail to Woman Accused of Carrying ₹7.11 Crore Foreign-Marked Gold

CA Sandeep Kanoi · 24 hours ago

Company Law

Article Judiciary Notifications/Circulars News

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Company Law

NCLT Mumbai Sanctions Elegare Beauty–IDAM Natural Wellness Amalgamation

NCLT Mumbai sanctions Elegare Beauty and IDAM Natural Wellness merger, preserving tax scrutiny and creditor safeguards.

CA Sandeep KanoiOctober 28, 202614 min read

NCLT Can Hear Section 59 Share Rectification Disputes Despite Contested Facts: NCLAT Chennai

CA Sandeep Kanoi · 6 hours ago

Unproved Affidavit Fraud Cannot Justify Recall Disguising Review: NCLAT Delhi

CA Sandeep Kanoi · 24 hours ago

Completed Voluntary Liquidation Warrants Company Dissolution: NCLT Delhi

CA Sandeep Kanoi · 1 day ago

NCLAT Delhi Orders Release of ₹78.36 Lakh Share Compensation to Neetu R. Menda

CA Sandeep Kanoi · 1 day ago

CA, CS, CMA

Article Judiciary Notifications/Circulars News

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CA, CS, CMA

Analysis of Notifications and Circulars for Week Ending 18th October 2026

Weekly roundup of income tax, GST, customs, DGFT, SEBI, IBBI, RBI notifications, circulars, advisories and important judgments.

Yash Paul BholaOctober 28, 202614 min read

Analysis of Notifications and Circulars for Week Ending 11th October 2026

Yash Paul Bhola · 1 day ago

Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

CA Sandeep Kanoi · 1 day ago

Corporate Fraud in India: Auditor Duties and Board Oversight

TG Team · 1 day ago

Cost Records and Cost Audit: Applicability, Thresholds and CRA Forms

TG Team · 1 day ago

DGFT

Article Judiciary Notifications/Circulars News

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DGFT

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT removes UIN requirement, clarifies export factoring modalities, claim timelines, EGM-based eligibility and concurrent interest subvention.

editor7October 26, 20268 min read

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

Editor · 5 days ago

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

Editor · 1 week ago

DGFT Advises Caution in Dealings with Julfikar Fashions

Editor · 1 week ago

Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

Editor · 1 week ago

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GST Appeal Filing, Pre-Deposit & Drafting | Class 3 | Appeal, Pleading & Drafting under GST

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No TDS on SIM Card Discounts and Roaming Charges: ITAT Delhi

Section 11 Exempt Hospital Receipts Not Subject to Tax Audit Penalty: ITAT Amritsar

Assam Rural Medical Diploma Law Invalid; SC Upholds Legislative Competence Ruling

Section 14A Disallowance Invalid Without Proper AO Satisfaction: ITAT Mumbai

Section 80P(2)(d) Deduction Allowed on Co-operative Bank Interest: ITAT Mumbai

CSR Donations Eligible for Section 80G; PCIT Revision Quashed by ITAT Mumbai

CSR Donations Eligible for Section 80G Despite Section 37(1) Disallowance: ITAT Mumbai

No Enquiry into CSR Donation Claim: ITAT Upholds Section 263 Revision

Delayed 80G Application Must Be Considered Under Amended Clause: ITAT Chennai

GST Notices and Orders Valid Without Visible Digital Signature: Telangana HC Full Bench

GST Appeal Dismissed for Non-Prosecution Restored by Karnataka High Court

e-Invoice Services Maintenance on 31 Oct–1 Nov 2026: GSTN

TOT Road O&M: UTGST Payable on Escrow Debits from 1 November 2026

IGST on Toll-Operate-Transfer Road Maintenance Linked to Escrow Debits

LC Margin Money Not Corporate Debtor Asset During IBC Moratorium: NCLAT Delhi

Letter of Intent Not Binding Without Fulfilment of Tender Conditions: Supreme Court

Copyright Trap Purchases: Publisher Rights, Photocopying Defences & Commercial Suits

EPR Registration for Plastic Waste: Complete Compliance Guide

NHAI Land Compensation Must Follow 2013 Act if Majority Unpaid: P&H HC

Export Commission Above 12.5% Affects Incentive Base, Not Accepted Transaction Value: CAAR Mumbai

12.5% Threshold Governs Export Incentives, Not Agency Commission Caps: CAAR Mumbai

Titanium Dioxide ADD: CBIC Revises Excluded-Use Declaration

Customs Notification 34/2026 Omits Entries and Revises Defence Goods

Allahabad HC Grants Bail to Woman Accused of Carrying ₹7.11 Crore Foreign-Marked Gold

NCLT Mumbai Sanctions Elegare Beauty–IDAM Natural Wellness Amalgamation

NCLT Can Hear Section 59 Share Rectification Disputes Despite Contested Facts: NCLAT Chennai

Unproved Affidavit Fraud Cannot Justify Recall Disguising Review: NCLAT Delhi

Completed Voluntary Liquidation Warrants Company Dissolution: NCLT Delhi

NCLAT Delhi Orders Release of ₹78.36 Lakh Share Compensation to Neetu R. Menda

Analysis of Notifications and Circulars for Week Ending 18th October 2026

Analysis of Notifications and Circulars for Week Ending 11th October 2026

Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

Corporate Fraud in India: Auditor Duties and Board Oversight

Cost Records and Cost Audit: Applicability, Thresholds and CRA Forms

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

DGFT Advises Caution in Dealings with Julfikar Fashions

Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

GST Appeal Filing, Pre-Deposit & Drafting | Class 3 | Appeal, Pleading & Drafting under GST

SCN Content, Common Grounds & Pleading under GST | Class 2 | Appeal, Pleading & Drafting under GST

Types of GST Notices & How to Read Them | Class 1 | Appeal, Pleading & Drafting under GST

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