Income Tax
Income Tax
TDS Applies on Year-End Expense Provisions but Not Where Payees Are Unidentifiable: ITAT Bangalore
ITAT Bangalore holds TDS applies to year-end expense provisions, but Section 201 demand fails where payees are genuinely unidentifiable.
Income Tax
Goods and Services Tax
Goods and Services Tax
Corporate Law
Passenger Service Fee Attracts TDS Under Section 194C, Not 194J: ITAT Delhi
Non-Service of GST ASMT-10 Violates Natural Justice: Calcutta High Court
GST Demand Without Considering ASMT-10 Reply Is Without Jurisdiction: Orissa HC
Section 11 Court Must Limit Inquiry to Existence of Arbitration Agreement: SC
Income Tax
Income Tax
Income Tax
Minimal Form 10B Delay During COVID Period Cannot Deny Section 11 Exemption: ITAT Mumbai
Income Tax
Income Tax
Partner’s ₹2,111.23 Crore Capital Contribution Not Taxable Under Section 56: ITAT Hyderabad
Income Tax
Income Tax
No Reassessment When 15-Month First-Year Income Already Offered to Tax: Madras HC
Income Tax
Income Tax
Section 80GGC Deduction Denied for Bogus Political Donation to Rashtriya Samajwadi Party: ITAT Mumbai
Goods and Services Tax
GST Registration Suspension Before ITC Mismatch Adjudication Quashed: Calcutta HC
Section 129 GST Penalty for E-Way Bill Vehicle Mismatch Referred After Split Verdict of GSTAT
GST Special Law Prevails Over BNS Proceedings on Same Allegations: Allahabad HC
Financial Hardship Plea: Telangana HC Allows Taxpayer to Seek GST Revocation
Corporate Law
SARFAESI Inventory Dispute Requires Factual Enquiry by DRT, Not Writ Court: Calcutta HC
NCLAT Delhi Rejects 202-Day Refiling Delay as Counsel’s Personal Inability Cannot Excuse Appellant
NCLT Mumbai Rejects Resolution Plan for PBG Breach; Orders Corporate Debtor Liquidation
Telangana HC Grants 15-Day Transit Bail in ₹3.16 Crore Cyber Fraud Case
Custom Duty
Voluntary Customs Duty Deposit Can Be Appropriated Beyond Section 28 Limitation: Delhi HC
Madras HC Sets Aside Air and Oil Filter Classification Orders for Ignoring HSN Triple Test
Delayed Duty Drawback Recovery Beyond Reasonable Period Quashed: Madras HC
Bank Account Freeze Cannot Exceed Customs Section 110(5) Time Limit: Madras HC
Company Law
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
MSME Protection Does Not Extinguish Established IBC Debt & Default: NCLT Mumbai
CA, CS, CMA
100 Powerful AI Prompts for Professional Auditors to Improve Audit Efficiency
ICSI Seeks Inclusion of Company Secretaries for DGFT E-Commerce Compliance Certification
ICSI Council Approves New Exam Centres and Chapter Jurisdiction Changes
Proposed Bank Strike Prompts ICAI Advisory on Audit and AGM Deadlines
Judiciary & Case Law
All Judgments →
Allahabad High Court
Habeas Corpus Writ Petition No. - 861 of 2026
Allahabad HC Sets Aside Arrest Made Before Commissioner’s Authorisation Under Cess Act
Allahabad HC sets aside arrest, remand and detention where arrest preceded authorisation and mandatory arrest safeguards were not complied with.
September 29, 2026
ITAT Bangalore
ITA 1517/BANG/2026
No Section 270A Penalty When Reassessment Accepts Returned Income Without Addition: ITAT Bangalore
ITAT Bangalore quashes Section 270A penalty as CAG audit delay was bona fide and reassessment accepted returned income without addition.
September 29, 2026
ITAT Lucknow
ITA No.630/LKW/2024
Section 154 Rectification Available for Typographical Error in Capital Gains Return: ITAT Lucknow
ITAT restores Section 154 dispute to CIT(A) for verification where co-owner mistakenly offered entire capital gain instead of 50% share.
September 29, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
