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Subsequent Section 12AA Registration Entitles Trust to Earlier Year Exemption: ITAT Jaipur

ITAT Jaipur allows Section 11 exemption for AY 2010-11 based on subsequent Section 12AA registration during pending appellate proceedings.

CA Sandeep KanoiOctober 30, 202635 min read

Income Tax

ITAT Jaipur Restores Section 12A and 80G Applications Rejected Without Fair Hearing

Income Tax

TDS Mandatory on Independent Sugarcane Harvesting Contracts: ITAT Panaji

Income Tax

No TDS on Sugarcane Harvesting Charges Adjusted Against Farmers’ Bills: ITAT Bangalore

Corporate Law

Corporate Debtor Can Initiate CIRP Against Itself Under Section 10 IBC: NCLT Kolkata

Income Tax

Article Judiciary Notifications/Circulars News

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Income Tax

Seized Broker Register Without Live Link Cannot Support Section 148 Reopening: Gujarat HC

CA Sandeep Kanoi1 hour ago

Income Tax

Unregistered JDA Does Not Constitute Transfer Under Section 2(47)(v): ITAT Chennai

CA Sandeep Kanoi2 hours ago

Income Tax

Section 115JB MAT Inapplicable to Banks, UPS Eligible for 60% Depreciation: Madras HC

CA Sandeep Kanoi2 hours ago

Income Tax

CSR Obligation Does Not Bar Section 80G Deduction for Eligible Donations: ITAT Mumbai

CA Sandeep Kanoi2 hours ago

Goods and Services Tax

Article Judiciary Notifications/Circulars News

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Goods and Services Tax

GSTAT Raipur Upholds 200% IGST Penalty for Transporting Goods With Expired E-Way Bills

GSTAT Raipur upheld two penalties for six-day e-way bill expiry, rejecting unproved breakdown claims and the interstate stock-transfer defence.

CA Sandeep KanoiOctober 30, 202625 min read

GST Registration Overhaul 2026: Key Changes Effective November, December 2026 and April 2027

VIPIN JAIN (FCA, LLB) · 4 hours ago

TRAI Not Government Under GST: CBIC Clarifies RCM on Regulatory Fees

CA. Shafaly Girdharwal · 4 hours ago

GST Post-Sale Discounts: Prior Agreement Requirement Removed from 1 November 2026

CA Sreenivasulu Thulasiram · 4 hours ago

GST Post-Supply Discounts: Section 153 Changes Effective 1 November 2026

RAJAGOPAL K · 4 hours ago

Corporate Law

Article Judiciary Notifications/Circulars News

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Corporate Law

Pre-COVID Loan Defaults Not Protected Under Section 10A IBC: NCLT Chennai

NCLT Chennai admits CIRP against Karthik Travels, finding pre-COVID defaults, failed settlement and outstanding liability above ₹1 crore.

CA Sandeep KanoiOctober 30, 202623 min read

Documentary Evidence Establishes Unpaid Railway Work Dues: NCLT Jaipur Admits CIRP

CA Sandeep Kanoi · 4 hours ago

CIRP Cannot Be Extended Merely to Delay Liquidation: NCLT Amaravati

CA Sandeep Kanoi · 4 hours ago

Borrower’s CIRP Does Not Absolve Personal Guarantor’s Liability: NCLT Mumbai Admits Insolvency Petition

CA Sandeep Kanoi · 3 hours ago

Bank Must Prove Authorised Loan Against Fixed Deposits to Deny Repayment: Madras HC

CA Vijayakumar Shetty · 3 hours ago

Custom Duty

Article Judiciary Notifications/Circulars News

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Custom Duty

Undisclosed Emails Cannot Sustain Customs Origin Allegations: CESTAT Kolkata

CESTAT Kolkata quashes customs duty, penalty and redemption fine as extended limitation and rejection of the Malaysian origin certificate fail.

CA Sandeep KanoiOctober 30, 202618 min read

Classification Disagreement Does Not Establish Customs Broker Misconduct: CESTAT Delhi

CA Sandeep Kanoi · 4 hours ago

Orthodontic Sheets Are Plastic Materials, Not Dental Appliances: CAAR Mumbai

CA Sandeep Kanoi · 3 hours ago

Gold Confiscation of 3.15 Kg Set Aside as Foreign Origin Not Proved: CESTAT Kolkata

CA Sandeep Kanoi · 19 hours ago

Gold Confiscation Invalid Without Reasonable Belief of Smuggling: CESTAT Hyderabad

CA Sandeep Kanoi · 20 hours ago

Company Law

Article Judiciary Notifications/Circulars News

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Company Law

Shareholder and Unsecured-Creditor Meetings Directed for Cyber Media Merger: NCLT Delhi

NCLT Delhi dispensed with secured-creditor meetings and directed shareholder and unsecured-creditor meetings for the proposed Cyber Media merger.

CA Sandeep KanoiOctober 30, 202627 min read

Board Resolution Mandatory for Filing Section 7 IBC Petition: NCLAT Delhi

CA Sandeep Kanoi · 30 minutes ago

MCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls

CA Sandeep Kanoi · 2 hours ago

ICSI Seeks MCA Review of Pending Representations on Companies Act and Compliance Issues

Editor · 16 hours ago

SC Refers MSME Registration Requirement for Arbitration to Larger Bench

CA Sandeep Kanoi · 17 hours ago

CA, CS, CMA

Article Judiciary Notifications/Circulars News

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CA, CS, CMA

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

Can NCI have a negative balance? Understand Ind AS 110 B94, Schedule III presentation, loss allocation, disclosures and audit requirements.

CA Aman RajputOctober 30, 202613 min read

Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

CA Sandeep Kanoi · 3 days ago

DGFT

Article Judiciary Notifications/Circulars News

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DGFT

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT removes UIN requirement, clarifies export factoring modalities, claim timelines, EGM-based eligibility and concurrent interest subvention.

editor7October 26, 20268 min read

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

Editor · 7 days ago

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

Editor · 1 week ago

DGFT Advises Caution in Dealings with Julfikar Fashions

Editor · 1 week ago

Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

Editor · 2 weeks ago

TaxGuru on YouTube

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GST Memory Techniques – Day 1 | Easy Tricks to Remember CGST Act Sections

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Subsequent Section 12AA Registration Entitles Trust to Earlier Year Exemption: ITAT Jaipur

ITAT Jaipur Restores Section 12A and 80G Applications Rejected Without Fair Hearing

TDS Mandatory on Independent Sugarcane Harvesting Contracts: ITAT Panaji

No TDS on Sugarcane Harvesting Charges Adjusted Against Farmers’ Bills: ITAT Bangalore

Corporate Debtor Can Initiate CIRP Against Itself Under Section 10 IBC: NCLT Kolkata

Seized Broker Register Without Live Link Cannot Support Section 148 Reopening: Gujarat HC

Unregistered JDA Does Not Constitute Transfer Under Section 2(47)(v): ITAT Chennai

Section 115JB MAT Inapplicable to Banks, UPS Eligible for 60% Depreciation: Madras HC

CSR Obligation Does Not Bar Section 80G Deduction for Eligible Donations: ITAT Mumbai

GSTAT Raipur Upholds 200% IGST Penalty for Transporting Goods With Expired E-Way Bills

GST Registration Overhaul 2026: Key Changes Effective November, December 2026 and April 2027

TRAI Not Government Under GST: CBIC Clarifies RCM on Regulatory Fees

GST Post-Sale Discounts: Prior Agreement Requirement Removed from 1 November 2026

GST Post-Supply Discounts: Section 153 Changes Effective 1 November 2026

Pre-COVID Loan Defaults Not Protected Under Section 10A IBC: NCLT Chennai

Documentary Evidence Establishes Unpaid Railway Work Dues: NCLT Jaipur Admits CIRP

CIRP Cannot Be Extended Merely to Delay Liquidation: NCLT Amaravati

Borrower’s CIRP Does Not Absolve Personal Guarantor’s Liability: NCLT Mumbai Admits Insolvency Petition

Bank Must Prove Authorised Loan Against Fixed Deposits to Deny Repayment: Madras HC

Undisclosed Emails Cannot Sustain Customs Origin Allegations: CESTAT Kolkata

Classification Disagreement Does Not Establish Customs Broker Misconduct: CESTAT Delhi

Orthodontic Sheets Are Plastic Materials, Not Dental Appliances: CAAR Mumbai

Gold Confiscation of 3.15 Kg Set Aside as Foreign Origin Not Proved: CESTAT Kolkata

Gold Confiscation Invalid Without Reasonable Belief of Smuggling: CESTAT Hyderabad

Shareholder and Unsecured-Creditor Meetings Directed for Cyber Media Merger: NCLT Delhi

Board Resolution Mandatory for Filing Section 7 IBC Petition: NCLAT Delhi

MCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls

ICSI Seeks MCA Review of Pending Representations on Companies Act and Compliance Issues

SC Refers MSME Registration Requirement for Arbitration to Larger Bench

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

Analysis of Notifications and Circulars for Week Ending 25th October 2026

Analysis of Notifications and Circulars for Week Ending 18th October 2026

Analysis of Notifications and Circulars for Week Ending 11th October 2026

Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

DGFT Advises Caution in Dealings with Julfikar Fashions

Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

GST Memory Techniques – Day 1 | Easy Tricks to Remember CGST Act Sections

Input Tax Credit under GST – ITC on Merger & Demerger, Banks/NBFCs & FAQs | Part 2

Input Tax Credit under GST – Conditions, Blocked Credits & Special Cases | Part 1

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