Income Tax
Income Tax
ITAT Upholds Consumer Electricity Rate for Section 80IA Captive Power Valuation
ITAT Ahmedabad dismisses Revenue appeal, upholding consumer electricity rates for Section 80IA valuation of captive power and steam.
Income Tax
Excise Duty
Excise Duty
Excise Duty
ITAT Kolkata Upholds Internal CUP for Captive Power Under Section 80-IA
MADA Market Fee Includible in Coal’s Assessable Value: CESTAT Kolkata
CESTAT Kolkata Sets Aside Delayed Coal Duty Demands, Sustains Royalty Liability
CESTAT Kolkata sets aside 20 delayed coal duty demands; royalty upheld, SED quashed
Income Tax
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment for Unsigned Section 151 Approval
Income Tax
Income Tax
ITAT Mumbai Deletes Section 69A Addition Based on Uncorroborated WhatsApp Chat Evidence
Income Tax
Income Tax
ITAT Ahmedabad Deletes On-Money Addition Based Solely on Third-Party WhatsApp Chat
Income Tax
Income Tax
ITAT Chennai Condones 1592-Day Delay, Grants BSNL VRS Exemption under Section 10(10B)
Goods and Services Tax
Corporate Law
Ten major Amendments in Micro, Small & Medium Enterprises Development Act, 2006
Delhi HC Deprecates Selective Arrest Policy, Rejects Bail in Trafficking Case
Namma Yatri Case: CCPA Closes Proceedings After Tipping Feature Removed
CCPA Penalises Dial4Trade Rs 10 Lakh for Misleading Ammonium Nitrate Listing
Custom Duty
CBIC Extends Sea Cargo Manifest Compliance Deadline to 31 October 2026
Gold Tariff Hike Makes Old Gold Exchange Crucial for Jewellery Retailers
CHA Cannot Be Penalised for Importer’s Misdeclaration Without Corroborative Evidence: CESTAT Kolkata
CESTAT Kolkata Quashes Customs Section 112(a) Penalty After Principal Import Proceedings Fail
Company Law
Bonus Preference Shares Through NCLT Scheme Permissible for Listed Company: NCLT
MGT-14 Non-STP Filing: Does It Change the Three-Year Limitation Answer?
Merger vs Demerger Under Companies Act 2013 and Income-tax Act 2025
Old Companies Act 1956 Defaults: Compounding or Adjudication Under Current Law?
CA, CS, CMA
Judiciary & Case Law
All Judgments →
Karnataka High Court
Income Tax Appeal No. 165 of 2020
ITO Reference Triggers Section 271D Penalty Limitation: Karnataka HC
Karnataka High Court held an ITO reference to the Additional Commissioner triggered Section 271D penalty proceedings and the penalty order was time-barred.
September 2, 2026
ITAT Bangalore
ITA No. 540/Bang/2026
Bangalore ITAT Sets Aside 8% Profit Estimate on ₹30-Crore Bullion Turnover
ITAT Bangalore sets aside 8% profit estimation on ₹30.01 crore bullion turnover, directing AO to examine books and supporting records under Section 145(3).
September 2, 2026
ITAT Pune
ITA No. 387/PUN/2026
Recharge Value Is Not Distributor’s Turnover: Penalty of ₹1.50 Lakh u/s 271B Deleted
Pune ITAT holds commission income alone is turnover for Section 44AB and deletes ₹1.50 lakh penalty under Section 271B.
September 2, 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.
