Day: February 3, 2026
97 articlesIncome Tax
Income Tax
DDT on Foreign Dividends Restricted to Treaty Rate Due to DTAA Override
Income Tax
Income Tax
Section 11 Exemption Allowed Despite Late Audit Report Filing Due to Procedural Nature
Income Tax
Income Tax
Concessional Section 115BAA Tax cannot be Denied Solely for Procedural Lapse in Form Filing
Income Tax
Income Tax
Gujarat HC Condoned Delay in Filing Mandatory Form 10-ID Due to Portal Glitches
Corporate Law
Corporate Law
No proceeds under SARFAESI Act after rejection of claim under Co-operative Act: DRAT Mumbai
Custom Duty
Custom Duty
LED Drivers Classifiable as Static Converters as Their Primary Function Is AC to DC Power Conversion: CAAR Mumbai
Custom Duty
Custom Duty
Decorative PVC & PS Wall Panels Classifiable Under Heading 3921 as They Remain Plastic Sheets
Income Tax
Income Tax
Demonetisation Cash Deposits Explained; Partners Capital Not Taxable in Firms Hands
Custom Duty
Custom Duty
Actuator and Tube Clutch is classifiable under residual entry of 8708 9900: CESTAT Chennai
Income Tax
Income Tax
Section 143(1) Adjustment Quashed for Wrongly Denying Section 11 Benefit
Custom Duty
Custom Duty
Decorative PVC Wall Panels Classifiable as Plastic Sheets, Not Builders’ Ware: CAAR Delhi
Custom Duty
Custom Duty
Advance Ruling Not maintainable Owing to Parallel Customs and Court Proceedings
Corporate Law
Corporate Law
ITC Blocking Under Rule 86A Invalid Without Hearing hearing & reasons to believe: Karnataka HC
Income Tax
Income Tax
