Corporate Law
Corporate Law
Supreme Court Issues Mandatory Directions for Execution of Civil Court Decrees
Supreme Court orders faster decree execution, limits frivolous objections, and directs courts to finish execution proceedings within six months.
Corporate Law
Income Tax
Income Tax
Income Tax
Executing Court Cannot Reopen Final Decree Order Under Section 47 CPC: Supreme Court
DVO Valuation Alone Cannot Justify Search Assessment Additions: ITAT Chandigarh
Unsigned Welcome Letters Cannot Prove On-Money Property Sales: ITAT Chandigarh
Reassessment Quashed for Giving Only Six Clear Days Under Section 148A(b): ITAT Raipur
Income Tax
Goods and Services Tax
ARQP Scheme: One Annual GST Return and Quarterly Tax Payments
GSTAT Bengaluru Quashes ₹2.74 Crore Penalty: ITC Mismatch Is Not Proof of Suppression
10% Profit Added to Alleged Unaccounted Purchases: GSTAT Bengaluru Quashes GST Demand
Interest on GST Debit Notes: Does Every Price Escalation Attract Interest?
Corporate Law
Gig-Worker Levy: Unanswered Tax Questions Before Section 114 Kicks In
MSME Amendment Act 2026: Sections Effective from 15 October and 15 December
Bombay HC Directs Income Tax Department to Pass 13 Vodafone Idea Appeal-Effect Orders Within Six Weeks
Commercial Suit Filed Before Ordinary Civil Court Requires Plaint Return, Not Rejection: Kerala HC
Custom Duty
Missing Battery Packs and Chargers Disqualify Electric Vehicle CKD Kits From Duty Exemption: CESTAT Delhi
Supreme Court Declines Interference in Customs Reassessment Speaking Order Dispute
No Speaking Order Required When Importer Accepts Customs Reassessment: Allahabad HC
Multifunctional Car Infotainment Systems Classifiable Under CTH 8527: CESTAT Bangalore
Company Law
Unanimous Shareholder Consents Support Transferor Meeting Dispensation in Amalgamation: NCLT Chennai
Section 242 Permits Consequential Capital Reduction for Settled Shareholder Exit: NCLT Chennai
Uncrystallised GST Demand Cannot Claim Secured Creditor Priority Under IBC: NCLAT Chennai
SFIO Investigation Cannot Be Stayed Merely Because Statutory Time Limit Expired: Supreme Court
CA, CS, CMA
DGFT Simplifies Silver Bullion Import Authorisation Procedure from 15 October 2026
DGFT Revises Export Policy for Prepared Culture Media Under ITC HS 38210000
DGFT Extends Minimum Import Price on Glufosinate Imports Till 12th April 2027
DGFT Clarifies Silver Import Rules Under ITC(HS) 71069221: Authorisation Sufficient
Judiciary & Case Law
All Judgments →
ITAT Chennai
IT(TP)A No.82/Chny/2024
ITAT Chennai Deletes ₹7.25 Crore Transfer Pricing Adjustment on Management Service Fees
ITAT Chennai deletes ₹7.25 crore TP adjustment on management fees, applying consistency and earlier rulings against Nil ALP.
October 19, 2026
ITAT Mumbai
ITA No. 6941/Mum/2025
Reassessment Based on Third-Party Search Material Invalid Without Section 153C: ITAT Mumbai
ITAT Mumbai quashes reassessment under Section 147 based on third-party search material, holding Section 153C was the applicable procedure.
October 19, 2026
ITAT Jaipur
ITA No. 495/JPR/2026
Section 153C Assessment for AY 2016-17 Quashed by ITAT Jaipur
ITAT Jaipur quashes Section 153C assessment for AY 2016-17; Section 153B completion deadline cannot cure lack of jurisdiction.
October 19, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
