Day: February 5, 2026
111 articlesCA, CS, CMA

CA, CS, CMA
Understanding the Distinction: Question of Law vs. Substantial Question of Law
Goods and Services Tax

Goods and Services Tax
Writ Cannot Extend GST Appeal Limitation Beyond Section 107: Gujarat HC
Income Tax

Income Tax
Cash Sales Recorded in Books Cannot Be Added Again Under Section 68
Goods and Services Tax

Goods and Services Tax
Merger of “Additional Notices and Orders” with “Notices and Orders” Tab: Change in GST Portal Features
Income Tax

Income Tax
CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Custom Duty

Custom Duty
Phosphatidylserine Classifiable Under Chapter 29 Due to Phosphoaminolipid Nature: CAAR Delhi
Income Tax

Income Tax
Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
Income Tax

Income Tax
Penalty u/s 271B Deleted for Delay in Audit Report Due to Managing Director’s Illness
Income Tax

Income Tax
Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai
Income Tax

Income Tax
Interest from Co-operative Bank Eligible for Section 80P(2)(d) Deduction: ITAT Surat
Income Tax

Income Tax
Reopening Based on “Reason to Suspect” Is Invalid: ITAT Chennai
Goods and Services Tax

Goods and Services Tax
Impact of GST Exemption on Insurance Premiums
Corporate Law

Corporate Law
Edible Oil Firms Face Notices for Skipping Mandatory Monthly Returns
Company Law

Company Law
