Income Tax
Income Tax
Section 151 Approval Mechanical: Calcutta HC Quashes Reassessment Proceedings
Court quashes reassessment order under Section 148A(d) and notice under Section 148 after finding Section 151 approval mechanical.
Fema / RBI
Excise Duty
Service Tax
Excise Duty
Bank Cannot Be Forced to Reconsider Rejected OTS Proposal: Calcutta HC
EOU De-Bonding Duties Eligible for CENVAT Credit: CESTAT Chennai
Foreign University Admission Commission Not Taxable as Intermediary Service: CESTAT Chandigarh
₹4.34 Crore Clandestine Removal Demand Quashed for Inadmissible Electronic Evidence: CESTAT Kolkata
Income Tax
Income Tax
Income Tax
Defects Cured in ITR Relate Back to Original Filing Date for Section 143(2) Limitation: Bombay HC
Income Tax
Income Tax
Pr. CIT Approval Invalid for Section 148 Notice Issued Beyond Three Years: ITAT Hyderabad
Income Tax
Income Tax
9-Day Delay in Form 10IE Due to Technical Glitch Cannot Deny Section 115BAC Benefit: ITAT Amritsar
Income Tax
Income Tax
Assessment u/s 143(3) After Search Invalid Without Mandatory Section 148 Notice: ITAT Mumbai
Goods and Services Tax
Kerala HC Restores Time-Barred GST Appeal as Additional 2.5% Pre-Deposit Defect Is Curable
57th GST Council Meeting: Registration, ITC and Process Reforms in Focus
GST Appeal Allowed With Two-Week Protection From Garnishee Recovery: Telangana HC
Delayed Appeal Against Ex-Parte GST Order Permitted: Telangana HC
Corporate Law
Income Tax Refund Cannot Be Adjusted Against Pre-CIRP Dues During IBC Moratorium: NCLT Ahmedabad
NSEL Is Financial Establishment Under MPID Act; 63 Moons Property Attachment Valid: SC
Loan Can Be ‘Deposit’ Under MPID Act Regardless of Nomenclature: SC
FIR Quashed on Technical Ground Cannot Automatically Nullify PMLA ECIR: Madras HC
Custom Duty
Embedded Communication Modules Are Parts Under CTI 8517 79 90: CAAR Mumbai
MILDS Aircraft Components Eligible for Customs Duty Exemption: CAAR Mumbai
CESTAT Mumbai Quashes Duty, Confiscation and Penalties Over Alleged Iranian Cargo Origin
CESTAT Delhi Upholds CTH 39172310 Classification of 100% PVC Protector Tube
Company Law
One-Year Auditor Re-Appointment Leads to ₹15 Lakh Compounding Fee: MCA
Deposits under Companies Act, 2013: Meaning, Exclusions, DPT-3 & Shareholder Loans
NCLAT Reduces Restoration Cost From Rs.10 Lakh to Rs.5 Lakh for Struck-Off Company
IBC to Companies Act appeal conversion does not reset limitation: NCLAT
CA, CS, CMA
ICSI Seeks PCS Recognition for Partnership Filings Before Maharashtra Registrar of Firms
ICSI Seeks Practising Company Secretaries Inclusion as Attestation Officers on Kerala Egroops Portal
ICSI Seeks Recognition of Practising Company Secretaries Before Food Safety Appellate Tribunal
October 2026 Tax Compliance Deadlines for Income Tax and GST
DGFT Extends USD 111/Kg Minimum Import Price on Specified Chemical Imports Till 30 November 2026
DGFT Extends EPM RELIEF Component II Eligibility to 31 March 2027
Bill of Export Not Sole Evidence Under Later Circulars: Karnataka HC Remands
DGFT Allows 7-Day Window to Clear Pending Pre-Shipment Inspection Certificates
Judiciary & Case Law
All Judgments →
ITAT Delhi
ITANo.6123/DEL/2025
WhatsApp Chats Alone Cannot Prove Non-Genuine Commission Payments: ITAT Delhi
WhatsApp chats alone cannot justify commission disallowance when payments are through banks and confirmed by recipients, ITAT Delhi held.
September 30, 2026
ITAT Delhi
ITA No. 3538/Del/2026
Unverified Bank Deposit Cannot Alone Justify Reopening of Assessment: ITAT Delhi
ITAT Delhi quashes reassessment where AO treated an unverified ₹22.50 lakh bank deposit as escaped income without a live nexus.
September 30, 2026
ITAT Chennai
I.T.A. Nos. 3965, 3990, 3991, 3992 & 3993/Chny/2026
Third-Party Excel Data Cannot Prove Unaccounted Cash Transactions Without Corroboration: ITAT Chennai
ITAT Chennai upholds deletion of cash-loan, interest and apartment on-money additions based on uncorroborated third-party material.
September 30, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
