Day: April 29, 2026
119 articlesIncome Tax

Income Tax
Only Legitimate Tax Can Be Collected; ITAT Restores BBC Distribution Fee Royalty Taxability Issue
Income Tax

Income Tax
Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi
Income Tax

Income Tax
No Penalty Where Return Filed After Probate Grant and Income Fully Disclosed in Form 26AS
Custom Duty

Custom Duty
Licence Revocation Set Aside Due to Lack of Evidence Linking Customs Broker to Fradulent Exports
Income Tax

Income Tax
No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance
Income Tax

Income Tax
No Section 43B Disallowance as Service Tax Not Claimed in P&L: ITAT Dehradun
Excise Duty

Excise Duty
Insurance, Hedging & Employee Training Services Qualify as Input Services for Cenvat Credit: CESTAT Delhi
Custom Duty

Custom Duty
Penalty Upheld on CHA for Lending Licence Without Due Diligence Leading to Smuggling
Goods and Services Tax

Goods and Services Tax
No GST Council Recommendation, No ‘Proper Officer’ Status; MP HC Quashes Order
Custom Duty

Custom Duty
Commissioner Cannot Revoke G-Card Under CBLR; Penalty Reduced to ₹10,000: CESTAT Kolkata
Goods and Services Tax

Goods and Services Tax
GST Assessment Order Set Aside Due to Lack of Opportunity to Reply to SCN: Karnataka HC
Corporate Law

Corporate Law
ITR Alone Can’t Prove Low Income to Escape Maintenance; Wife’s Earning Capacity No Bar: Gujarat HC
Income Tax

Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax

Income Tax
