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RBI Hikes Repo Rate by 25 Bps to 5.50% Amid Inflation Risks

RBI hikes repo rate by 25 bps to 5.50% and shifts stance to calibrated tightening. HDFC AMC and Muthoot Finance assess rates, growth and inflation.

CA Sandeep KanoiOctober 7, 20269 min read

Income Tax

FAST-DS 2026 Form 1 Filing Guide: Foreign Asset Disclosure, ₹1 Crore/₹5 Crore Limits & Payment

Goods and Services Tax

E-Way Bill under GST: Practical Compliance Points Businesses Should Not Ignore

Custom Duty

No Ruling Pronounced: CAAR Delhi Allows Withdrawal of Apple’s IC Module Applications

Custom Duty

Die-Cut Battery Tape Under CTI 85079090; Rolls Under 39191000: CAAR Delhi

Income Tax

Article Judiciary Notifications/Circulars News

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Income Tax

Form 145 on Income Tax Portal: When “Please Fix the Following Issues” Shows No Issues

Dhananjay Mantri38 minutes ago

Income Tax

ITAT Delhi Deletes Section 271(1)(c) Penalty on Transfer Pricing Adjustment

CA Vijayakumar Shetty43 minutes ago

Income Tax

Reassessment Beyond 3 Years Invalid for PCIT Approval Instead of PCCIT: ITAT Pune

CA Vijayakumar Shetty49 minutes ago

Income Tax

No TDS u/s 194A on Interest Paid to NHAI: ITAT Delhi

CA Vijayakumar Shetty1 hour ago

Goods and Services Tax

Article Judiciary Notifications/Circulars News

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Goods and Services Tax

Can Mobile Squad Officer of Another State Temporarily Register Supplier to Levy GST Section 129(3) Penalty?

Can a transit-State GST officer create temporary registration for an out-of-State supplier to levy Section 129 penalty? Analysis of Rules 16, 16A and Maruti…

CA Rajesh Kumar KhandelwalOctober 7, 202612 min read

Section 74 GST Cannot Apply Without Fraud or Suppression: Madras HC

CA Sandeep Kanoi · 4 hours ago

Section 16(2)(c) of GST Act 2017: Constitutional Validity Statutory Evolution & ITC denial Limits

MVJK Kumar · 4 hours ago

Toll Plaza Data Not Statutory Test for ITC: GSTAT Kolkata

Bimal Jain · 3 hours ago

Pending Rule 96(10) GST Proceedings Cannot Survive Omission: Karnataka HC

CA Sandeep Kanoi · 1 hour ago

Corporate Law

Article Judiciary Notifications/Circulars News

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Corporate Law

Section 32A Clean Slate Applies to Going-Concern Sale During Liquidation: NCLAT Delhi

NCLAT Delhi holds Section 32A IBC protection and clean-slate principle apply when a corporate debtor is sold as a going concern during liquidation.

CA Sandeep KanoiOctober 7, 202612 min read

Tax Demand Outside Approved IBC Resolution Plan Stands Extinguished: Calcutta HC

CA Sandeep Kanoi · 5 hours ago

Custom Duty

Article Judiciary Notifications/Circulars News

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Custom Duty

CESTAT Delhi Allows LDC Customs Exemption Despite DGFT Licence Notification Condition

CESTAT Delhi held Customs cannot deny LDC exemption or question a valid DGFT import licence without prior DGFT action.

CA Sandeep KanoiOctober 7, 202629 min read

Smuggled Gold Is Prohibited Goods; Redemption Under Section 125 Is Discretionary: Delhi HC

CA Sandeep Kanoi · 53 minutes ago

Smuggled Gold Imported Against Restrictions Is Prohibited Goods: Gujarat HC

CA Sandeep Kanoi · 51 minutes ago

CAAR Disallows Roasted Areca Nut Ruling as HC Already Decided Issue

CA Sandeep Kanoi · 9 hours ago

Roasted Areca Nut Advance Ruling Applications Rejected as Classification Already Decided: CAAR Delhi

CA Sandeep Kanoi · 10 hours ago

Company Law

Article Judiciary Notifications/Circulars News

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Company Law

Income Tax Cannot Set Off Refund Against Tax Dues During IBC Moratorium: NCLAT

NCLAT directed Income Tax Department to refund Rs.90.42 lakh adjusted against tax dues while Section 14 IBC moratorium remained operative.

CA Sandeep KanoiOctober 7, 202624 min read

ROC Must Decide Complaint Against Alleged Illegal DIR-12: Calcutta HC

CA Sandeep Kanoi · 1 hour ago

ROC Must Verify Supporting Documents Before Acting on DIR-12: P&H HC

CA Sandeep Kanoi · 1 hour ago

ROC Cannot Keep DIR-12 Pending Due to Private Disputes: Telangana HC

CA Sandeep Kanoi · 1 hour ago

Secretarial Standard-1: Complete Guide to Board Meetings and Minutes

CS Jyoti Mittal · 1 hour ago

CA, CS, CMA

Article Judiciary Notifications/Circulars News

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CA, CS, CMA

Analysis of Notifications and Circulars for Week Ending 4th October 2026

Weekly tax and regulatory updates from 28 September to 4 October 2026 covering Income Tax, GST, Customs, DGFT, SEBI, RBI and judgments.

Yash Paul BholaOctober 7, 202619 min read

Analysis of Notifications and Circulars for Week Ending 27th September 2026

Yash Paul Bhola · 2 days ago

Analysis of Notifications and Circulars for Week Ending 20th September 2026

Yash Paul Bhola · 2 days ago

195 Legal Compliances and Legal Updates for Oct-2026 in India

CA Satish Agarwal · 2 days ago

October 2026 Tax Compliance Calendar: Income Tax, TDS, GST & Audit Deadlines

CA Sandeep Kanoi · 3 days ago

DGFT

Article Judiciary Notifications/Circulars News

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DGFT

DGFT Revises Sub-Committee on Trade Finance under Niryat Protsahan EPM

DGFT revises the Sub-Committee on Trade Finance under Niryat Protsahan, applying the new composition uniformly to all EPM Trade Finance interventions.

EditorOctober 7, 20263 min read

DGFT Extends Raw Sugar TRQ Surrender Deadline to 15 October 2026

Editor · 5 hours ago

REX Registration in India: Process, Documents, Rules of Origin & Benefits

Raakesh Sundesha · 6 days ago

RoDTEP Scheme Extended till December 31, 2026 for DTA, AA, SEZ & EOU Exports

Editor · 6 days ago

DGFT Extends ₹1,774/Kg MIP on Sulfadiazine API Imports Till 30 November 2026

Editor · 6 days ago

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Judiciary & Case Law

All Judgments →

Bombay High Court Writ Petition No. 164 of 2007

Export Goods Destroyed in CWC Fire Eligible for Excise Duty Remission: Bombay HC

Bombay HC allows excise duty remission where export goods were destroyed by fire at CWC/CFS after Let Export Order but before actual export.

October 7, 2026

ITAT Chennai ITA Nos. 4203 & 4204/Chny/2026

ITAT Chennai Quashes AY 2014-15 and 2015-16 Reassessments as Time-Barred

ITAT Chennai quashed reassessments for AYs 2014-15 and 2015-16 as Section 148 notices dated 27 July 2022 were barred by limitation.

October 7, 2026

Karnataka High Court Income Tax Appeal No. 153 of 2026

₹200 Crore Upper Turnover Filter for TP Comparables Upheld: Karnataka HC

Karnataka HC upheld ₹200 crore upper turnover filter and exclusion of nine TP comparables, following SAP Labs India.

October 7, 2026

Featured Experts & Authors

CA Sandeep Kanoi

Contributing Author

A Blogger by Passion and a Chartered Accountant by Profession.

Yash Paul Bhola

Contributing Author

Contributor on tax, GST and corporate-law developments.

Manish Gugliya

Contributing Author

CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…

Mihirkumar Patel

Contributing Author

Contributor on tax, GST and corporate-law developments.

RBI Hikes Repo Rate by 25 Bps to 5.50% Amid Inflation Risks

FAST-DS 2026 Form 1 Filing Guide: Foreign Asset Disclosure, ₹1 Crore/₹5 Crore Limits & Payment

E-Way Bill under GST: Practical Compliance Points Businesses Should Not Ignore

No Ruling Pronounced: CAAR Delhi Allows Withdrawal of Apple’s IC Module Applications

Die-Cut Battery Tape Under CTI 85079090; Rolls Under 39191000: CAAR Delhi

Form 145 on Income Tax Portal: When “Please Fix the Following Issues” Shows No Issues

ITAT Delhi Deletes Section 271(1)(c) Penalty on Transfer Pricing Adjustment

Reassessment Beyond 3 Years Invalid for PCIT Approval Instead of PCCIT: ITAT Pune

No TDS u/s 194A on Interest Paid to NHAI: ITAT Delhi

Can Mobile Squad Officer of Another State Temporarily Register Supplier to Levy GST Section 129(3) Penalty?

Section 74 GST Cannot Apply Without Fraud or Suppression: Madras HC

Section 16(2)(c) of GST Act 2017: Constitutional Validity Statutory Evolution & ITC denial Limits

Toll Plaza Data Not Statutory Test for ITC: GSTAT Kolkata

Pending Rule 96(10) GST Proceedings Cannot Survive Omission: Karnataka HC

Section 32A Clean Slate Applies to Going-Concern Sale During Liquidation: NCLAT Delhi

Tax Demand Outside Approved IBC Resolution Plan Stands Extinguished: Calcutta HC

NCLAT Delhi Upholds ₹1 Crore Claim Based on Consent Terms in CIRP

SARFAESI Enforcement: Stage-Wise Checklist for Borrowers

Section 17 SARFAESI Act: DRT Powers, Limits, Limitation & Remedies

CESTAT Delhi Allows LDC Customs Exemption Despite DGFT Licence Notification Condition

Smuggled Gold Is Prohibited Goods; Redemption Under Section 125 Is Discretionary: Delhi HC

Smuggled Gold Imported Against Restrictions Is Prohibited Goods: Gujarat HC

CAAR Disallows Roasted Areca Nut Ruling as HC Already Decided Issue

Roasted Areca Nut Advance Ruling Applications Rejected as Classification Already Decided: CAAR Delhi

Income Tax Cannot Set Off Refund Against Tax Dues During IBC Moratorium: NCLAT

ROC Must Decide Complaint Against Alleged Illegal DIR-12: Calcutta HC

ROC Must Verify Supporting Documents Before Acting on DIR-12: P&H HC

ROC Cannot Keep DIR-12 Pending Due to Private Disputes: Telangana HC

Secretarial Standard-1: Complete Guide to Board Meetings and Minutes

Analysis of Notifications and Circulars for Week Ending 4th October 2026

Analysis of Notifications and Circulars for Week Ending 27th September 2026

Analysis of Notifications and Circulars for Week Ending 20th September 2026

195 Legal Compliances and Legal Updates for Oct-2026 in India

October 2026 Tax Compliance Calendar: Income Tax, TDS, GST & Audit Deadlines

DGFT Revises Sub-Committee on Trade Finance under Niryat Protsahan EPM

DGFT Extends Raw Sugar TRQ Surrender Deadline to 15 October 2026

REX Registration in India: Process, Documents, Rules of Origin & Benefits

RoDTEP Scheme Extended till December 31, 2026 for DTA, AA, SEZ & EOU Exports

DGFT Extends ₹1,774/Kg MIP on Sulfadiazine API Imports Till 30 November 2026

Export Goods Destroyed in CWC Fire Eligible for Excise Duty Remission: Bombay HC

ITAT Chennai Quashes AY 2014-15 and 2015-16 Reassessments as Time-Barred

₹200 Crore Upper Turnover Filter for TP Comparables Upheld: Karnataka HC

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