Income Tax
Income Tax
Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata
ITAT deleted LTCG and income from other sources additions, holding no transfer arose in the impugned assessment year under the Joint Development Agreement.
Service Tax
Goods and Services Tax
Income Tax
Goods and Services Tax
Coal Beneficiation Not Taxable as Business Auxiliary Service Before 2007: CESTAT Delhi
Burden to Prove No Negligence Lies on Director Under KVAT Act: Kerala HC
Kerala HC Sets Aside ITAT Order on Anonymous Donations, Orders Fresh Review
Alternative Remedy No Bar Where Assessment Is Allegedly Void: Kerala HC
Income Tax
Income Tax
Income Tax
SC Dismisses SLP as Withdrawn; Bombay HC Ruling Denying Section 37 Deduction for Redemption Fine Stands
Income Tax
Income Tax
Bombay HC Disallows Section 153A Additions Based on Regular Books Without Search Material
Income Tax
Income Tax
AMP Expenditure Not an International Transaction Under Transfer Pricing: ITAT Delhi
Income Tax
Income Tax
Trade Promotion Body Qualifies as Charitable Institution for Section 12AA Registration: Gujarat HC
Goods and Services Tax
Corporate Law
Custom Duty
CBIC issues SOP for Customs Clearance of Imports through Foreign Post Offices
CAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption
SC Upholds CESTAT Order Rejecting Customs Demand Based on Uncertified Electronic Evidence
Managing Partner Liable for Customs Penalty Despite Penalty on Firm: CESTAT Hyderabad
Company Law
NCLAT Admits Appeal Against Section 244 Waiver for IMPPA Members
ROC Imposes ₹5,000 Penalty for Incomplete Board Meeting Disclosure in MGT-7A
NCLAT Upholds Companies Act Section 213 Investigation Based on Prima Facie Material
NCLAT Upholds Rejection of Section 213 Petition as Dispute Was for Recovery of Dues
CA, CS, CMA
EOI for Appointment of Internal Auditors for ICAI Units – FY 2026–27
ICAI Reprimands CA for Tax Audit with Part-Time COP, Imposes ₹50,000 Fine
RBI Invites E-Tenders for Appointment of Concurrent Auditor for 2026-27
ICAI Highlights New Global Partnerships and Nation-Building Initiatives for Viksit Bharat
Judiciary & Case Law
All Judgments →
Bombay High Court
Criminal Writ Petition No. 202 of 2026
Mere Delay in Tax Payment Does Not Attract Section 276C(2) Prosecution: Bombay HC
Bombay HC quashed prosecution under Section 276C(2), holding the complaint failed to establish any wilful attempt to evade tax where the entire tax, interest…
August 7, 2026
Gujarat High Court
R/Special Civil Application No.6872 of 2025
Trustee’s Shareholding Doesn’t Attract Deemed Dividend for Public Trust: Gujarat HC
HC quashed Section 148A(d) order and Section 148 notices, holding Section 2(22)(e) could not be invoked against the petitioner public Trust.
August 7, 2026
Gujarat High Court
R/Special Civil Application No. 6284 of 2026
Gujarat HC Quashes Section 143(3) Assessment for Granting Only Three Days to Reply
Gujarat HC quashed a Section 143(3) assessment after only three days were given to reply and the grievance seeking a hearing was not considered.
August 7, 2026
Featured Experts & Authors
Contributing Author
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty &…
