Income Tax
Income Tax
ITAT Chennai Allows Enhanced ₹25 Lakh Leave Encashment Exemption for Retired Bank Employee
ITAT Chennai condones 1,221-day delay and allows ₹11.27 lakh leave encashment exemption under the enhanced ₹25 lakh limit.
Goods and Services Tax
Company Law
Corporate Law
Goods and Services Tax
Bombay HC Quashes Consolidated GST Notice Covering Multiple Financial Years
Kerala HC Rejects Limitation Objection Against Official Liquidator’s Recovery Claim
Calcutta HC Accepted ED Officer’s Unconditional Apology in Stay Order Contempt
GSTAT Bengaluru Denies Section 128A Waiver for December 2020 ITC Demand
Income Tax
Income Tax
Income Tax
₹1.80 Crore Cash During Demonetisation; ITAT Delhi Restricts Section 68 Addition to ₹5 Lakh
Income Tax
Income Tax
NRI Assessee Was Abroad During ₹58.50 Lakh Cash Deposit in Joint Account: ITAT Deletes Addition
Income Tax
Income Tax
ITAT Delhi Directs 25% Tax Rate for Rajasthan Pulses Despite Denial of Section 115BAA
Income Tax
Income Tax
ITAT Mumbai Deletes Notional Rent Addition and Allows Related Expense Claims
Goods and Services Tax
Luxury Tax Refund Allowed as Burden Not Passed to Customers: Madras HC
Compound Rubber Is Finished Product Eligible for Sales Tax Exemption: Kerala HC
₹3.70 crore GST Penalty Set Aside for Denial of Cross-Examination: Calcutta HC
Anticipatory Bail Denied in ₹3.12 Crore Fake GST Invoice Case: Gauhati HC
Corporate Law
BPCL Arbitration Petition Allowed Over Unreturned LPG Cylinders: Calcutta HC
J&K Corruption Offence Remains Scheduled Offence Under PMLA: High Court
Coercion in Arbitration Withdrawal Must Be Decided by Tribunal: Allahabad HC
NCLT Mumbai Orders Liquidation of Bymedo Healthcare LLP Under Section 33(2) IBC
Custom Duty
Forged Duty Scrip Liability Upheld but Section 112 Custom Penalty Set Aside: Delhi HC
FTWZ Clearance Is Fresh Import, Delhi HC Denies Re-Import Exemption
Madras HC Quashes ₹4.56 Crore Customs Duty & Penalty Demand Against Clearance Facilitator
CESTAT Remands Customs Broker Licence Revocation for Denial of Statements
Company Law
From NCLT to Regional Director: Evaluating Fast-Track Demerger Framework
NCLT Chennai Dismisses Section 9 IBC Plea Over Disputed Success Fee in EY Case
SFIO Authorisation for Section 212(14A) Disgorgement Proceedings Valid: NCLAT Delhi
NCLAT Upholds Extinguishment of Pre-CIRP Shares Under Approved Resolution Plan
CA, CS, CMA
Judiciary & Case Law
All Judgments →
CESTAT Allahabad
Service Tax Appeal No. 70131 of 2019
Microsoft software licence royalty not taxable as IPR service before 16.05.2008: CESTAT Allahabad
CESTAT Allahabad sets aside service tax, interest and penalties on software royalty, holding pre-16.05.2008 software services not taxable under IPR service.
September 5, 2026
ITAT Mumbai
ITA No.5646/Mum/2026
ITAT Mumbai Allows 12AB Renewal and 80G Approval Despite No Formal Trust Deed
ITAT Mumbai allows 12AB renewal and 80G approval, holding that absence of a formal trust deed cannot alone defeat registration.
September 5, 2026
ITAT Hyderabad
ITA Nos.1279 & 1331/HYD/2026
ITAT Hyderabad Rejects Section 69A on Recorded Rent Payments, Remands Verification
ITAT Hyderabad holds Section 69A inapplicable to recorded cash rent payments and remands source verification to the Assessing Officer.
September 5, 2026
Featured Experts & Authors
Contributing Author
Aijaz Hussain Malik is a JKAS officer currently serving as State Taxes Officer in Srinagar, Circle-C,…
Contributing Author
Contributor on tax, GST and corporate-law developments.
