https://taxguru.in/income-tax/itat-chandigarh-pcit-cannot-invoke-section-263-cryptic-assessment-order.htmlTaxGuruen2026-08-12T01:45:02+05:30ITAT Chandigarh: PCIT Cannot Invoke Section 263 Merely Over Cryptic Assessment Order https://taxguru.in/income-tax/itat-chandigarh-remanded-cash-deposit-additions-multiple-pan-issue.htmlTaxGuruen2026-08-12T01:43:26+05:30ITAT Chandigarh Remanded Cash Deposit Additions Over Multiple PAN Issue https://taxguru.in/income-tax/itat-bangalore-rs-200-crore-turnover-filter-applied-swd-ites-tp-comparables.htmlTaxGuruen2026-08-12T01:42:24+05:30ITAT Bangalore: ₹200 Crore Turnover Filter Applied to SWD & ITeS TP Comparables https://taxguru.in/income-tax/itat-remands-esop-cost-comparables-excludes-high-turnover-swd-companies.htmlTaxGuruen2026-08-12T01:40:38+05:30ITAT Bangalore: Software TP Adjustment Reworked After ESOP and Comparable Analysis https://taxguru.in/income-tax/itat-bangalore-software-tp-adjustment-remanded-rs-200-crore-turnover-filter.htmlTaxGuruen2026-08-12T01:37:27+05:30ITAT Bangalore: Software TP Adjustment Remanded Using ₹200 Crore Turnover Filter https://taxguru.in/income-tax/itat-bangalore-excludes-high-turnover-comparables-software-development-tp-adjustment.htmlTaxGuruen2026-08-12T01:35:42+05:30ITAT Bangalore Excludes High-Turnover Comparables in Software Development TP Adjustment https://taxguru.in/income-tax/itat-bangalore-tally-solutions-excluded-functionally-dissimilar-wipro.htmlTaxGuruen2026-08-12T01:34:22+05:30ITAT Bangalore: Tally Solutions Excluded as Functionally Dissimilar to Wipro https://taxguru.in/income-tax/gujarat-hc-quashes-income-tax-assessment-days-response-time.htmlTaxGuruen2026-08-12T01:32:00+05:30Gujarat HC Quashes Income Tax Assessment for Only Two Days’ Response Time https://taxguru.in/income-tax/karnataka-hc-sets-faceless-assessment-inadequate-show-notice-time.htmlTaxGuruen2026-08-12T01:31:07+05:30Karnataka HC Sets Aside Faceless Assessment for Inadequate Show-Cause Notice Time https://taxguru.in/corporate-law/sc-quashed-fir-poa-authorised-sale-vendee-no-role-misdeed.htmlTaxGuruen2026-08-12T01:30:38+05:30SC Quashed FIR as PoA Authorised Sale and Vendee Had No Role in Misdeed https://taxguru.in/income-tax/delhi-hc-rejected-bogus-purchase-addition-duly-explained-purchases.htmlTaxGuruen2026-08-12T01:27:09+05:30Delhi HC Rejected Bogus Purchase Addition for Duly Explained Purchases https://taxguru.in/income-tax/sc-dismissed-revenues-section-263-slp-ao-plausible-view.htmlTaxGuruen2026-08-12T01:19:07+05:30SC Dismissed Revenue’s Section 263 SLP as AO Had Taken a Plausible View https://taxguru.in/income-tax/calcutta-hc-section-263-cannot-substitute-aos-plausible-view-gp-addition.htmlTaxGuruen2026-08-12T01:18:08+05:30Calcutta HC: Section 263 Cannot Substitute AO’s Plausible View on GP Addition https://taxguru.in/income-tax/sc-upheld-section-263-relief-ao-examined-unsecured-loans.htmlTaxGuruen2026-08-12T01:14:36+05:30SC Upheld Section 263 Relief as AO Had Examined Unsecured Loans https://taxguru.in/income-tax/calcutta-hc-revenues-section-263-appeal-dismissed-loan-inquiry-adequate.htmlTaxGuruen2026-08-12T01:13:07+05:30Calcutta HC: Revenue’s Section 263 Appeal Dismissed as Loan Inquiry Was Adequate https://taxguru.in/income-tax/gujarat-hc-reopening-quashed-no-fresh-tangible-material.htmlTaxGuruen2026-08-12T01:11:44+05:30Gujarat HC: Reopening Quashed as No Fresh Tangible Material Was Found https://taxguru.in/income-tax/bombay-hc-quashes-tax-prosecution-assessment-tax-paid-complaint.htmlTaxGuruen2026-08-12T01:10:24+05:30Bombay HC Quashes Tax Prosecution as Self-Assessment Tax Was Paid Before Complaint https://taxguru.in/income-tax/amp-expenditure-not-international-transaction-without-ae-arrangement-itat-delhi.htmlTaxGuruen2026-08-12T01:08:32+05:30AMP Expenditure Not an International Transaction Without AE Arrangement: ITAT Delhi https://taxguru.in/income-tax/bombay-hc-upholds-bar-section-153c-additions-without-incriminating-material.htmlTaxGuruen2026-08-12T01:04:07+05:30Bombay HC Upholds Bar on Section 153C Additions Without Incriminating Material https://taxguru.in/corporate-law/allahabad-hc-adanis-rs-126-crore-arbitration-award-upheld-against-ucm-coal.htmlTaxGuruen2026-08-12T01:02:46+05:30Allahabad HC: Adani’s ₹126 Crore Arbitration Award Upheld Against UCM Coal https://taxguru.in/corporate-law/sc-arbitration-award-upheld-broker-proved-joint-liability-rs-1-18-crore-dues.htmlTaxGuruen2026-08-12T00:58:32+05:30SC: Arbitration Award Upheld as Broker Proved Joint Liability for ₹1.18 Crore Dues https://taxguru.in/corporate-law/allahabad-hc-arbitrator-cannot-award-claims-contractual-reference.htmlTaxGuruen2026-08-12T00:55:18+05:30Allahabad HC: Arbitrator Cannot Award Claims Beyond Contractual Reference https://taxguru.in/service-tax/cestat-delhi-dismisses-revenue-appeal-pre-2007-coal-washing-service-tax.htmlTaxGuruen2026-08-12T00:53:36+05:30CESTAT Delhi Dismisses Revenue Appeal on Pre-2007 Coal Washing Service Tax https://taxguru.in/custom-duty/cestat-mumbai-set-vessel-valuation-chartered-engineer-procedure-not.htmlTaxGuruen2026-08-12T00:40:05+05:30CESTAT Mumbai Set Aside Vessel Valuation as Chartered Engineer Procedure Not Followed https://taxguru.in/custom-duty/cestat-chennai-silk-yarn-cannot-enhanced-without-proper-comparables.htmlTaxGuruen2026-08-12T00:38:42+05:30CESTAT Chennai: Silk Yarn Value Cannot Be Enhanced Without Proper Comparables https://taxguru.in/custom-duty/cestat-kolkata-base-oil-classification-rejected-crcl-report.htmlTaxGuruen2026-08-12T00:33:56+05:30CESTAT Kolkata: Base Oil Classification Rejected as CRCL Report Said “May Be” https://taxguru.in/income-tax/itat-delhi-quashes-assessment-ignoring-binding-drp-directions-section-144c.htmlTaxGuruen2026-08-12T00:31:55+05:30ITAT Delhi Quashes Assessment for Ignoring Binding DRP Directions Under Section 144C https://taxguru.in/excise-duty/cestat-mumbai-cenvat-credit-gta-service-place-removal.htmlTaxGuruen2026-08-12T00:30:29+05:30CESTAT Mumbai Allows CENVAT Credit on GTA Service Up to Place of Removal https://taxguru.in/service-tax/no-service-tax-airtels-employee-call-free-allowance-waiver-no-consideration-received-cestat-chandigarh.htmlTaxGuruen2026-08-12T00:26:29+05:30No Service Tax on Airtel’s Employee Call-Free Allowance Waiver as No Consideration Received: CESTAT Chandigarh https://taxguru.in/income-tax/gujarat-hc-section-13-1-cannot-deny-section-12ab-registration-registration-stage.htmlTaxGuruen2026-08-12T00:17:08+05:30Gujarat HC: Section 13(1)(b) Cannot Deny Section 12AB Registration at Registration Stage https://taxguru.in/corporate-law/bombay-hc-suit-dismissed-gross-suppression-material-facts-earlier-litigation.htmlTaxGuruen2026-08-12T00:05:13+05:30Bombay HC: Suit Dismissed for Gross Suppression of Material Facts in Earlier Litigation https://taxguru.in/income-tax/itat-mumbai-bogus-purchase-addition-limited-gp-rate-genuine-purchases.htmlTaxGuruen2026-08-12T00:04:21+05:30ITAT Mumbai: Bogus Purchase Addition Limited to GP Rate of Genuine Purchases https://taxguru.in/corporate-law/bombay-hc-bifurcation-quashed-natural-justice-violation-non-compliance-mcs-act.htmlTaxGuruen2026-08-12T00:01:48+05:30Bombay HC: Bifurcation Quashed for Natural Justice Violation and Non-Compliance with MCS Act https://taxguru.in/custom-duty/calcutta-hc-12-percent-interest-allowed-delayed-customs-pre-deposit-refund-no-statutory-rate-applied.htmlTaxGuruen2026-08-12T00:00:10+05:30Calcutta HC: 12% Interest Allowed on Delayed Customs Pre-Deposit Refund as No Statutory Rate Applied https://taxguru.in/income-tax/gujarat-hc-section-263-orders-quashed-section-14a-issue-examined-original-assessment.htmlTaxGuruen2026-08-11T23:58:53+05:30Gujarat HC: Section 263 Orders Quashed as Section 14A Issue Was Already Examined in Original Assessment https://taxguru.in/income-tax/itat-mumbai-section-263-revision-quashed-ao-examined-section-57-iii-interest-claim.htmlTaxGuruen2026-08-11T23:57:48+05:30ITAT Mumbai: Section 263 Revision Quashed as AO Examined Section 57(iii) Interest Claim https://taxguru.in/income-tax/itat-mumbai-section-263-revision-quashed-ao-examined-purchases-issue-pending-appeal.htmlTaxGuruen2026-08-11T23:56:45+05:30ITAT Mumbai: Section 263 Revision Quashed as AO Had Examined Purchases and Issue Was Pending in Appeal https://taxguru.in/income-tax/itat-delhi-section-11-12-exemption-allowed-barc-deployment-pursuant-government-policy.htmlTaxGuruen2026-08-11T23:49:13+05:30ITAT Delhi: Section 11/12 Exemption Allowed as BARC Deployment Was Pursuant to Government Policy https://taxguru.in/income-tax/itat-delhi-section-11-12-exemption-allowed-barc-investment-not-violate-section-11-5.htmlTaxGuruen2026-08-11T23:47:19+05:30ITAT Delhi: Section 11/12 Exemption Allowed as BARC Investment Did Not Violate Section 11(5) https://taxguru.in/income-tax/delhi-hc-dismisses-section-68-loan-addition-appeal-assessee-proved-loan-genuineness.htmlTaxGuruen2026-08-11T23:43:21+05:30Delhi HC Dismisses Section 68 Loan Addition Appeal as Assessee Proved Loan Genuineness https://taxguru.in/income-tax/itat-mumbai-deletes-section-40-ia-disallowance-payments-capitalised-wip.htmlTaxGuruen2026-08-11T23:39:28+05:30ITAT Mumbai Deletes Section 40(a)(ia) Disallowance as Payments Were Capitalised as WIP https://taxguru.in/income-tax/itat-nagpur-section-263-revision-invalid-omitted-section-92ba.htmlTaxGuruen2026-08-11T23:38:48+05:30ITAT Nagpur: Section 263 Revision Invalid on Omitted Section 92BA(i) https://taxguru.in/income-tax/itat-chennai-deletes-domestic-tp-adjustment-omitted-section-92ba.htmlTaxGuruen2026-08-11T23:33:56+05:30ITAT Chennai Deletes Domestic TP Adjustment Under Omitted Section 92BA(i) https://taxguru.in/income-tax/bombay-hc-quashes-reopening-notice-change-opinion-section-115jb-brand-amortisation.htmlTaxGuruen2026-08-11T23:32:55+05:30Bombay HC Quashes Reopening Notice for Change of Opinion on Section 115JB Brand Amortisation https://taxguru.in/income-tax/bombay-hc-quashes-reopening-notice-section-54-deduction-examined.htmlTaxGuruen2026-08-11T23:18:58+05:30Bombay HC Quashes Reopening Notice as Section 54 Deduction Was Already Examined https://taxguru.in/income-tax/bombay-hc-quashes-reassessment-notice-section-148-mere-change-opinion.htmlTaxGuruen2026-08-11T23:17:45+05:30Bombay HC Quashes Reassessment Notice Under Section 148 for Mere Change of Opinion https://taxguru.in/income-tax/itat-chennai-deletes-section-69a-addition-cash-deposit-supported-business-records.htmlTaxGuruen2026-08-11T23:17:06+05:30ITAT Chennai Deletes Section 69A Addition Cash Deposit Supported by Business Records https://taxguru.in/income-tax/form-143-erstwhile-27eq-tcs-reporting-income-tax-act-2025.htmlTaxGuruen2026-08-11T22:32:24+05:30Form 143 (Erstwhile 27EQ): TCS Reporting Under Income Tax Act, 2025 https://taxguru.in/income-tax/tds-forms-138-140-replace-forms-24q-26q-fy-2026-27.htmlTaxGuruen2026-08-11T22:27:08+05:30New TDS Forms 138 & 140 Replace Forms 24Q/26Q From FY 2026-27 https://taxguru.in/income-tax/sft-reporting-rules-forms-penalties-income-tax-act-2025.htmlTaxGuruen2026-08-11T22:21:25+05:30SFT Reporting Rules, Forms and Penalties Under Income Tax Act 2025 https://taxguru.in/income-tax/itat-bangalore-deleted-section-69a-addition-agricultural-income-explained-cash-deposit.htmlTaxGuruen2026-08-11T22:08:13+05:30ITAT Bangalore Deleted Section 69A Addition as Agricultural Income Explained Cash deposit https://taxguru.in/income-tax/itat-jodhpur-section-11-exemption-late-form-10b-filing.htmlTaxGuruen2026-08-11T21:55:42+05:30ITAT Jodhpur Allows Section 11 Exemption Despite Late Form 10B Filing https://taxguru.in/chartered-accountant/web-browsers-work-firefox-chromium-safari-compared.htmlTaxGuruen2026-08-11T21:52:58+05:30How Web Browsers Work: Firefox, Chromium and Safari Compared https://taxguru.in/corporate-law/ibbi-faa-rti-not-require-information-compilation-section-8-1-applies.htmlTaxGuruen2026-08-11T21:47:35+05:30IBBI FAA: RTI Need Not Require Information Compilation; Section 8(1)(d) Applies https://taxguru.in/finance/ifsca-cautions-public-against-logo-misuse-digital-scams.htmlTaxGuruen2026-08-11T21:44:48+05:30IFSCA Cautions Public Against Logo Misuse and Digital Scams https://taxguru.in/dgft/dgft-advises-vigilance-against-bhutanese-firms-ftp-2023.htmlTaxGuruen2026-08-11T21:44:06+05:30DGFT Advises Vigilance Against Two Bhutanese Firms Under FTP 2023 https://taxguru.in/sebi/sebi-proposes-wider-fpi-access-commodity-derivatives-safeguards.htmlTaxGuruen2026-08-11T21:43:38+05:30SEBI Proposes Wider FPI Access to Commodity Derivatives with Safeguards https://taxguru.in/sebi/sebi-revises-municipal-debt-rules-face-escrow-reporting.htmlTaxGuruen2026-08-11T21:43:06+05:30SEBI Revises Municipal Debt Rules on Face Value, Escrow and Reporting https://taxguru.in/corporate-law/fssai-proposes-high-fat-sugar-salt-limits-school-foods.htmlTaxGuruen2026-08-11T21:42:25+05:30FSSAI Proposes High Fat, Sugar and Salt Limits for School Foods https://taxguru.in/corporate-law/fssai-adds-pan-masala-packaging-materials-schedule-iv.htmlTaxGuruen2026-08-11T21:41:32+05:30FSSAI Adds Pan Masala Packaging Materials to Schedule IV https://taxguru.in/income-tax/taxation-crypto-futures-options-income-tax-act-1961.htmlTaxGuruen2026-08-11T21:08:20+05:30Taxation of Crypto Futures & Options under Income-tax Act, 1961 https://taxguru.in/company-law/ibbi-faa-cpio-directed-expedite-delayed-rti-reply.htmlTaxGuruen2026-08-11T21:03:33+05:30IBBI FAA: CPIO Directed to Expedite Delayed RTI Reply https://taxguru.in/corporate-law/ibbi-faa-cpio-directed-decide-delayed-rti-application.htmlTaxGuruen2026-08-11T21:02:30+05:30IBBI FAA: CPIO Directed to Decide Delayed RTI Application https://taxguru.in/goods-and-service-tax/the-long-line-conundrum-when-grammar-trumps-tax-law.htmlTaxGuruen2026-08-11T20:56:59+05:30लॉन्ग लाइन” का लोचा: जब व्याकरण टैक्स कानून पर भारी पड़ जाए https://taxguru.in/rbi/fc-gpr-reporting-common-fema-errors-resubmission-solutions.htmlTaxGuruen2026-08-11T20:44:58+05:30FC-GPR Reporting: Common FEMA Errors and Resubmission Solutions https://taxguru.in/income-tax/itat-hyderabad-rs-24-96l-section-69a-addition-deleted-sbi-bc-cash-belonged-customers.htmlTaxGuruen2026-08-11T20:42:28+05:30ITAT Hyderabad: ₹24.96L Section 69A Addition Deleted – SBI BC Cash Belonged to Customers https://taxguru.in/goods-and-service-tax/omission-cgst-rule-96-10-applies-pending-refund-proceedings-sc.htmlTaxGuruen2026-08-11T20:37:17+05:30Omission of CGST Rule 96(10) Applies to Pending Refund Proceedings: SC https://taxguru.in/sebi/drag-tag-rights-private-equity-backed-sebi-rules.htmlTaxGuruen2026-08-11T20:35:15+05:30Drag-Along & Tag-Along Rights in Private Equity-Backed M&A: SEBI Rules https://taxguru.in/corporate-law/section-63-certificate-electronic-evidence-proved-indian-courts.htmlTaxGuruen2026-08-11T20:33:01+05:30Section 63 Certificate: How Electronic Evidence Is Actually Proved in Indian Courts https://taxguru.in/income-tax/itat-mumbai-brokerage-paid-sale-allowed-against-capital-gains.htmlTaxGuruen2026-08-11T19:04:47+05:30ITAT Mumbai: Brokerage Paid After Sale Allowed against Capital Gains https://taxguru.in/goods-and-service-tax/buying-delivery-van-heres-gst-treats-input-tax-credit.htmlTaxGuruen2026-08-11T19:01:16+05:30Buying a Delivery Van? Here’s How GST Treats Input Tax Credit https://taxguru.in/income-tax/rakhi-gifts-qualifies-relative-income-tax.htmlTaxGuruen2026-08-11T18:58:45+05:30Rakhi Gifts: Who Qualifies as a Relative for Income Tax? https://taxguru.in/goods-and-service-tax/rule-14a-gst-registration-rs-2-5-lakh-b2b-tax-limit.htmlTaxGuruen2026-08-11T18:51:50+05:30Rule 14A GST Registration: ₹2.5 Lakh B2B Tax Limit https://taxguru.in/corporate-law/npas-recovery-guarantors-sarfaesi.htmlTaxGuruen2026-08-11T18:41:23+05:30NPAs and Recovery from Guarantors under SARFAESI https://taxguru.in/finance/ifsca-directs-regulated-entities-maintain-valid-loa-times.htmlTaxGuruen2026-08-11T18:36:32+05:30IFSCA Directs Regulated Entities to Maintain Valid LoA at All Times https://taxguru.in/finance/ifsca-directs-ifsc-entities-maintain-valid-loa-regulatory-instruments.htmlTaxGuruen2026-08-11T18:35:40+05:30IFSCA Directs IFSC Entities to Maintain Valid LoA and Regulatory Instruments https://taxguru.in/finance/ifsca-clarifies-implementation-services-circular-not-apply-fund-managers.htmlTaxGuruen2026-08-11T18:35:20+05:30IFSCA Clarifies Implementation Services Circular Does Not Apply to Fund Managers https://taxguru.in/income-tax/cbdt-approves-sir-ganga-ram-trust-society-scientific-research.htmlTaxGuruen2026-08-11T18:34:24+05:30CBDT Approves Sir Ganga Ram Trust Society for Scientific Research https://taxguru.in/dgft/dgft-reviews-wheat-export-quota-utilization-allocation.htmlTaxGuruen2026-08-11T18:34:00+05:30DGFT Reviews Wheat Export Quota Utilization and Re-Allocation https://taxguru.in/sebi/sebi-proposes-higher-isin-limits-debt-listing-rules.htmlTaxGuruen2026-08-11T18:33:37+05:30SEBI Proposes Higher ISIN Limits and Changes to Debt Listing Rules https://taxguru.in/rbi/rbi-assigns-sbi-lead-bank-responsibility-ladakh-districts.htmlTaxGuruen2026-08-11T18:33:03+05:30RBI Assigns SBI Lead Bank Responsibility for Five New Ladakh Districts https://taxguru.in/income-tax/delhi-itat-quashes-time-barred-section-153c-assessments-section-127-transfer.htmlTaxGuruen2026-08-11T18:30:47+05:30Delhi ITAT Quashes Time-Barred Section 153C Assessments After Section 127 Transfer https://taxguru.in/goods-and-service-tax/reporting-outward-supplies-rcm-form-gstr-3b-faqs.htmlTaxGuruen2026-08-11T18:15:01+05:30Reporting Outward Supplies under RCM in Form GSTR-3B: FAQs https://taxguru.in/income-tax/delhi-itat-map-rate-not-binding-pe-functions-change-attribution-cut-15-percent-12-percent.htmlTaxGuruen2026-08-11T18:05:30+05:30Delhi ITAT: MAP Rate Not Binding After PE Functions Change, Attribution Cut 15% to 12% https://taxguru.in/corporate-law/compliance-illusion-hr-policies-not-compliance.htmlTaxGuruen2026-08-11T18:00:59+05:30Compliance Illusion: Why HR Policies Do Not Mean Compliance https://taxguru.in/goods-and-service-tax/route-deviation-not-justify-gst-detention-penalty.htmlTaxGuruen2026-08-11T17:56:40+05:30Route Deviation Alone Does Not Justify GST Detention or Penalty https://taxguru.in/income-tax/pune-itat-upholds-section-12a-rejection-12ab-cancellation-non-response-notices.htmlTaxGuruen2026-08-11T17:47:01+05:30Pune ITAT Upholds Section 12A Rejection and 12AB Cancellation for Non-Response to Notices https://taxguru.in/income-tax/delhi-itat-deletes-2-percent-ad-hoc-commission-cash-deposits-accepts-actual-agent-commission.htmlTaxGuruen2026-08-11T17:38:41+05:30Delhi ITAT Deletes 2% Ad Hoc Commission on Cash Deposits, Accepts Actual Agent Commission https://taxguru.in/income-tax/pune-itat-section-11-exemption-cannot-denied-belated-form-10b-filing.htmlTaxGuruen2026-08-11T17:24:07+05:30Pune ITAT: Section 11 Exemption Cannot Be Denied for Belated Form 10B Filing https://taxguru.in/goods-and-service-tax/telangana-hc-manual-gst-revocation-cancellation-non-existence-business-declared-premises.htmlTaxGuruen2026-08-11T17:20:11+05:30Telangana HC Allows Manual GST Revocation After Cancellation for Non-Existence of Business at Declared Premises https://taxguru.in/goods-and-service-tax/gst-registration-mistakes-businesses-avoid.htmlTaxGuruen2026-08-11T17:11:24+05:30GST Registration Mistakes Businesses Should Avoid https://taxguru.in/goods-and-service-tax/limitation-gst-appeals-multiple-drc-07s-follow-common-section-74-order.htmlTaxGuruen2026-08-11T17:08:04+05:30Limitation for GST Appeals where Multiple DRC-07s follow a Common Section 74 Order https://taxguru.in/income-tax/bangalore-itat-trust-taxable-net-not-gross-receipts-section-11-fails.htmlTaxGuruen2026-08-11T17:05:43+05:30Bangalore ITAT: Trust Taxable on Net, Not Gross Receipts, Even If Section 11 Fails https://taxguru.in/income-tax/fake-deductions-refunds-approach-income-tax-assessment.htmlTaxGuruen2026-08-11T16:59:53+05:30Fake Deductions & Refunds: Approach Before & After Income Tax Assessment https://taxguru.in/income-tax/business-expenses-allowed-disallowed-filing-itr-key-rules.htmlTaxGuruen2026-08-11T16:51:44+05:30Business Expenses Allowed vs Disallowed While Filing ITR: Key Rules https://taxguru.in/income-tax/bangalore-itat-admits-rule-29-evidence-restores-cash-deposit-issue-ao.htmlTaxGuruen2026-08-11T16:34:59+05:30Bangalore ITAT Admits Rule 29 Evidence, Restores Cash Deposit Issue to AO https://taxguru.in/income-tax/hyderabad-itat-reassessment-material-change-opinion.htmlTaxGuruen2026-08-11T16:21:27+05:30Hyderabad ITAT: Reassessment on Same Material Is Change of Opinion https://taxguru.in/corporate-law/order-cash-turning-customer-orders-revenue-cash.htmlTaxGuruen2026-08-11T16:18:21+05:30Order to Cash (O2C) Cycle: Process, Controls and Metrics https://taxguru.in/corporate-law/misuse-sarfaesi-act-borrower-concerns-banking-practices.htmlTaxGuruen2026-08-11T16:14:36+05:30Misuse of SARFAESI Act: Borrower Concerns and Banking Practices https://taxguru.in/income-tax/bangalore-itat-demonetised-notes-members-loan-recovery-not-taxable-68.htmlTaxGuruen2026-08-11T16:05:02+05:30Bangalore ITAT: Demonetised Notes for Members’ Loan Recovery Not Taxable U/s 68 https://taxguru.in/income-tax/form-48-accountants-report-international-domestic-transactions.htmlTaxGuruen2026-08-11T16:04:25+05:30Form 48: Accountant’s Report for International & Specified Domestic Transactions https://taxguru.in/income-tax/foreign-tax-credit-forms-44-45-form-67.htmlTaxGuruen2026-08-11T16:03:36+05:30Foreign Tax Credit – Forms 44 & 45 (Former Form 67) https://taxguru.in/income-tax/jodhpur-itat-provisional-12a-80g-cancellation-requires-specific-notice-hearing.htmlTaxGuruen2026-08-11T15:09:20+05:30Jodhpur ITAT: Provisional U/s 12A/80G Cancellation Requires Specific Notice and Hearing https://taxguru.in/income-tax/jaipur-itat-reassessment-quashing-attains-finality-sc-dismisses-revenues-slp.htmlTaxGuruen2026-08-11T14:54:20+05:30Jaipur ITAT: Reassessment Quashing Attains Finality After SC Dismisses Revenue’s SLP https://taxguru.in/income-tax/jodhpur-itat-section-10-23c-iiiab-exemption-denied-grants-36-47-percent.htmlTaxGuruen2026-08-11T14:44:26+05:30Jodhpur ITAT: Section 10(23C)(iiiab) Exemption Denied as Grants Were Only 36.47% https://taxguru.in/income-tax/jodhpur-itat-nsel-bad-debt-write-off-allowable-future-recovery.htmlTaxGuruen2026-08-11T14:32:48+05:30Jodhpur ITAT: NSEL Bad Debt Write-Off Allowable Despite Future Recovery https://taxguru.in/income-tax/verification-scheme-section-260-income-tax-act-2025-ais.htmlTaxGuruen2026-08-11T14:25:57+05:30E-Verification Scheme, Section 260 of Income Tax Act, 2025 & AIS https://taxguru.in/income-tax/hyderabad-itat-section-80p-deduction-allowed-delay-condoned-119-2.htmlTaxGuruen2026-08-11T14:20:59+05:30Hyderabad ITAT: Section 80P Deduction Allowed After Delay Condoned u/s 119(2)(b) https://taxguru.in/income-tax/jodhpur-itat-penny-stock-ltcg-cannot-treated-bogus-without-linking-evidence.htmlTaxGuruen2026-08-11T14:05:47+05:30Jodhpur ITAT: Penny Stock LTCG Cannot Be Treated as Bogus Without Linking Evidence https://taxguru.in/income-tax/master-file-country-country-report-cbcr-forms-56-57-58-59-60.htmlTaxGuruen2026-08-11T14:05:13+05:30Master File & Country-by-Country Report (CbCR): Forms 56, 57, 58, 59 & 60 https://taxguru.in/income-tax/safe-harbour-application-form-49-replaces-forms-3cefa-3cefb-3cefc.htmlTaxGuruen2026-08-11T14:03:29+05:30Safe Harbour Application – Form 49 (Replaces Forms 3CEFA, 3CEFB & 3CEFC) https://taxguru.in/income-tax/bombay-hc-bogus-purchases-cannot-trigger-section-69c-rs-104-99-crore-addition-deleted.htmlTaxGuruen2026-08-11T13:30:39+05:30Bombay HC: Bogus Purchases Alone Cannot Trigger Section 69C; ₹104.99 Crore Addition Deleted https://taxguru.in/income-tax/itat-delhi-foreign-life-policy-not-undisclosed-asset-maturity-proceeds-exempt.htmlTaxGuruen2026-08-11T13:25:56+05:30ITAT Delhi: Foreign Life Policy Not Undisclosed Asset; Maturity Proceeds Exempt https://taxguru.in/income-tax/hyderabad-itat-16-percent-rs-40-93-crore-money-receipts-taxable.htmlTaxGuruen2026-08-11T12:48:38+05:30Hyderabad ITAT: Only 16% of ₹40.93 Crore On-Money Receipts Taxable https://taxguru.in/income-tax/itat-remands-rs-2-15-crore-money-addition-pending-developers-appeal-findings.htmlTaxGuruen2026-08-11T12:30:29+05:30ITAT Remands ₹2.15 Crore On-Money Addition Pending Developer’s Appeal Findings https://taxguru.in/income-tax/hyderabad-itat-rs-2-55-crore-money-additions-deleted-lack-corroboration.htmlTaxGuruen2026-08-11T11:47:52+05:30Hyderabad ITAT: ₹2.55 Crore “On-Money” Additions Deleted for Lack of Corroboration https://taxguru.in/chartered-accountant/icai-announces-ca-final-exam-preparation-sessions.htmlTaxGuruen2026-08-11T11:32:23+05:30ICAI Launches BoS Virtual Revision Series for November 2026 CA Final Exams https://taxguru.in/income-tax/hyderabad-itat-full-10-10b-exemption-bsnl-vrs-2019-1-811-day-delay-condoned.htmlTaxGuruen2026-08-11T11:24:02+05:30Hyderabad ITAT: Full 10(10B) Exemption for BSNL VRS-2019; 1,811-Day Delay Condoned https://taxguru.in/income-tax/sc-aws-cloud-receipts-not-royalty-fts-fis.htmlTaxGuruen2026-08-11T11:22:27+05:30SC: AWS Cloud Receipts Not Royalty or FTS/FIS https://taxguru.in/goods-and-service-tax/manual-gst-appeal-allowed-drc-07-not-uploaded-telangana-hc.htmlTaxGuruen2026-08-11T11:22:01+05:30Manual GST Appeal Allowed Where DRC-07 Was Not Uploaded: Telangana HC https://taxguru.in/chartered-accountant/mock-test-papers-series-ca-final-intermediate-examinations.htmlTaxGuruen2026-08-11T11:20:35+05:30Mock Test Papers Series I & II for CA Final November 2026 Examinations https://taxguru.in/goods-and-service-tax/telangana-hc-gst-taxpayer-file-delayed-appeal-against-drc-07-order.htmlTaxGuruen2026-08-11T11:20:05+05:30Telangana HC Allows GST Taxpayer to File Delayed Appeal Against DRC-07 Order https://taxguru.in/goods-and-service-tax/telangana-high-court-permits-gst-appeal-against-section-74-demand-delay-considered-appellate-authority.htmlTaxGuruen2026-08-11T11:16:07+05:30Telangana HC Allows GST Appeal Against Section 74 Demand Despite Delay https://taxguru.in/goods-and-service-tax/telangana-hc-gstat-appeal-against-retrospective-itc-reversal-rule-42-3.htmlTaxGuruen2026-08-11T11:09:24+05:30Telangana HC Allows GSTAT Appeal Against Retrospective ITC Reversal Under Rule 42(3) https://taxguru.in/goods-and-service-tax/appeal-allowed-against-section-73-gst-order-delay-considered-telangana-hc.htmlTaxGuruen2026-08-11T11:09:19+05:30Appeal Allowed Against Section 73 GST Order, Delay to Be Considered: Telangana HC https://taxguru.in/income-tax/sc-declines-interference-penalty-deletion-ambiguous-section-271-1-notice.htmlTaxGuruen2026-08-11T11:00:55+05:30SC Declines Interference With Penalty Deletion Over Ambiguous Section 271(1)(c) Notice https://taxguru.in/income-tax/bombay-hc-ambiguous-section-271-1-notice-invalidates-penalty.htmlTaxGuruen2026-08-11T10:58:10+05:30Bombay HC: Ambiguous Section 271(1)(c) Notice Invalidates Penalty https://taxguru.in/income-tax/lucknow-itat-sales-spike-cannot-tax-demonetisation-cash-unexplained.htmlTaxGuruen2026-08-11T10:45:09+05:30Lucknow ITAT: Sales Spike Alone Cannot Tax Demonetisation Cash as Unexplained https://taxguru.in/income-tax/bsnl-vrs-2019-compensation-full-sec-10-10b-exemption-itat-condones-1-404-day-delay.htmlTaxGuruen2026-08-11T10:28:32+05:30BSNL VRS-2019 Compensation Gets Full Sec. 10(10B) Exemption; ITAT Condones 1,404-Day Delay https://taxguru.in/finance/significant-advantages-ifsc-india-ifsc-singapore.htmlTaxGuruen2026-08-11T10:04:39+05:30Significant advantages of IFSC in India over IFSC in Singapore https://taxguru.in/corporate-law/stamp-duty-cannot-levied-issuance-sarfaesi-sale-certificate-bombay-hc.htmlTaxGuruen2026-08-11T10:02:22+05:30Stamp Duty Cannot Be Levied Before Issuance of SARFAESI Sale Certificate: Bombay HC https://taxguru.in/goods-and-service-tax/gst-limitation-periods-section-73-74-74a-scns-orders-record-retention.htmlTaxGuruen2026-08-11T09:46:51+05:30GST Limitation Periods: Section 73, 74 & 74A for SCNs, Orders and Record Retention https://taxguru.in/income-tax/sc-dvo-reference-valid-rejection-books-account.htmlTaxGuruen2026-08-11T09:30:41+05:30SC: DVO Reference Valid After Rejection of Books of Account https://taxguru.in/income-tax/section-263-not-invocable-non-initiation-section-270a-penalty-itat-ahmedabad.htmlTaxGuruen2026-08-11T09:29:45+05:30Section 263 Not Invocable for Non-Initiation of Section 270A Penalty: ITAT Ahmedabad https://taxguru.in/company-law/rights-issue-offer-periods-exemptions-companies-act-2013.htmlTaxGuruen2026-08-11T09:24:47+05:30Rights Issue Offer Periods & Exemptions Under Companies Act, 2013 https://taxguru.in/goods-and-service-tax/arun-jaitley-ji-appeared-dream-and-asked-gst-portal-working-fine.htmlTaxGuruen2026-08-11T09:20:48+05:30सपने में अरुण जेटली जी आए… बोले-अब तो जीएसटी पोर्टल सही है ना? https://taxguru.in/goods-and-service-tax/one-taxpayer-one-liability-protection-parallel-gst-proceedings.htmlTaxGuruen2026-08-11T09:09:39+05:30One Taxpayer, One Liability: Protection from Parallel GST Proceedings https://taxguru.in/goods-and-service-tax/gst-adjudication-appeal-roadmap-scn-supreme-court.htmlTaxGuruen2026-08-11T09:06:52+05:30GST Adjudication and Appeal Roadmap From SCN to Supreme Court https://taxguru.in/corporate-law/digital-personal-data-protection-advisory-manual-chartered-accountants.htmlTaxGuruen2026-08-11T00:37:43+05:30Digital Personal Data Protection Advisory Manual for Chartered Accountants https://taxguru.in/corporate-law/sc-divergent-views-bias-natural-justice-shiksha-karmi-selection-larger-bench-decide.htmlTaxGuruen2026-08-11T00:25:41+05:30SC: Divergent Views on Bias & Natural Justice in Shiksha Karmi Selection; Larger Bench to Decide https://taxguru.in/excise-duty/cenvat-credit-cannot-denied-accepting-broadcasting-status-bombay-hc.htmlTaxGuruen2026-08-11T00:23:15+05:30CENVAT Credit Cannot Be Denied After Accepting Broadcasting Status: Bombay HC https://taxguru.in/excise-duty/iac-cannot-examine-investments-approved-excise-commissioner-gauhati-hc.htmlTaxGuruen2026-08-11T00:22:17+05:30IAC Cannot Re-Examine Investments Approved by Excise Commissioner: Gauhati HC https://taxguru.in/service-tax/tds-paid-section-195a-not-subject-service-tax-cestat-chandigarh.htmlTaxGuruen2026-08-11T00:21:30+05:30TDS Paid Under Section 195A Not Subject to Service Tax: CESTAT Chandigarh https://taxguru.in/goods-and-service-tax/sc-imported-sugar-eligible-kst-exemption-2001-amendment.htmlTaxGuruen2026-08-11T00:12:52+05:30SC: Imported Sugar Eligible for KST Exemption Before 2001 Amendment https://taxguru.in/goods-and-service-tax/gstr-3b-table-4-itc-gstr-2b-auto-population-rectification-faqs.htmlTaxGuruen2026-08-11T00:10:27+05:30GSTR-3B Table 4(A): ITC, GSTR-2B Auto-Population and Rectification – FAQs https://taxguru.in/goods-and-service-tax/gst-rule-86b-1-percent-cash-payment-requirement-faqs.htmlTaxGuruen2026-08-11T00:09:03+05:30GST Rule 86B 1% Cash Payment Requirement: FAQs https://taxguru.in/goods-and-service-tax/understanding-itc-reversal-reclaim-gstr-3b-faqs.htmlTaxGuruen2026-08-11T00:00:11+05:30Understanding ITC Reversal and Reclaim under GSTR-3B: FAQs https://taxguru.in/goods-and-service-tax/gst-lis-commence-delhi-hc-settles-section-107-6-pre-deposit-law.htmlTaxGuruen2026-08-10T23:55:51+05:30When Does GST Lis Commence? Delhi HC Settles Section 107(6) Pre-Deposit Law https://taxguru.in/corporate-law/advocate-protest-cannot-obstruct-lawful-production-accused-court-madras-hc.htmlTaxGuruen2026-08-10T23:47:30+05:30Advocate Protest Cannot Obstruct Lawful Production of Accused Before Court: Madras HC https://taxguru.in/income-tax/panaji-itat-deletes-rs-32-25-lakh-section-68-addition-assessee-explains-source.htmlTaxGuruen2026-08-10T23:35:11+05:30Panaji ITAT: AO Cannot Tax Loan Merely Doubting Creditor’s Creditworthiness https://taxguru.in/income-tax/rajkot-itat-quashes-rs-1-33-cr-penny-stock-addition-1-april-issue-date-prevails-31-march.htmlTaxGuruen2026-08-10T22:56:35+05:301 April Notice Date Prevails Over 31 March: Rajkot ITAT Quashes ₹1.33 Cr Penny-Stock Addition https://taxguru.in/income-tax/itat-deletes-rs-8-66-lakh-section-69a-addition-rejects-60-percent-rate-ay-2017-18.htmlTaxGuruen2026-08-10T21:30:59+05:30Hyderabad ITAT: 60% Section 115BBE Rate Inapplicable to AY 2017-18 https://taxguru.in/income-tax/bsnl-vrs-2019-compensation-exempt-10-10b-retrenchment-pay-itat-nagpur.htmlTaxGuruen2026-08-10T21:05:19+05:30BSNL VRS-2019 Compensation Exempt u/s 10(10B) as Retrenchment Pay: ITAT Nagpur https://taxguru.in/income-tax/hyderabad-itat-merits-decision-impliedly-condoned-delay-appeal.htmlTaxGuruen2026-08-10T18:45:27+05:30Hyderabad ITAT: Appeal Delay Impliedly Condoned When CIT(A) Decides Case on Merits https://taxguru.in/income-tax/panaji-itat-quashes-section-147-reassessment-no-addition-reopened-issue.htmlTaxGuruen2026-08-10T15:22:18+05:30Panaji ITAT Quashes Section 147 Reassessment When No Addition Made on Reopened Issue https://taxguru.in/income-tax/hyderabad-itat-deletes-rs-12-69-lakh-demonetisation-cash-addition-bank-statements-cannot-disregarded.htmlTaxGuruen2026-08-10T14:35:05+05:30Hyderabad ITAT: ₹12.69 Lakh Demonetisation Cash Addition Deleted for Explained Bank Withdrawals https://taxguru.in/income-tax/survey-income-included-book-profit-partners-remuneration-40-panaji-itat.htmlTaxGuruen2026-08-10T12:24:04+05:30Survey Income Is Part of Book Profit for Partners’ Remuneration u/s 40(b): ITAT Panaji https://taxguru.in/income-tax/panaji-itat-section-80p-2-interest-operative-banks.htmlTaxGuruen2026-08-10T12:12:55+05:30Panaji ITAT Allows Section 80P(2)(d) on Interest from Co-operative Banks https://taxguru.in/income-tax/rajkot-itat-quashes-rs-8-91-crore-reassessment-against-dissolved-firm-notice-non-existent-entity-void.htmlTaxGuruen2026-08-10T11:45:21+05:30Rajkot ITAT: ₹8.91 Cr Reassessment Quashed as Notice Issued to Dissolved Firm https://taxguru.in/income-tax/panaji-itat-deletes-rs-2-98-lakh-double-taxation-partner-remuneration-taxed.htmlTaxGuruen2026-08-10T11:32:25+05:30Panaji ITAT: Partner Remuneration Cannot Be Taxed Twice – ₹2.98 Lakh Addition Deleted https://taxguru.in/income-tax/panaji-itat-restores-section-10-23c-iiiad-exemption-claim-prior-ao-claim-not-mandatory.htmlTaxGuruen2026-08-10T11:20:07+05:30Section 10(23C)(iiiad) Exemption Restored: CIT(A) Cannot Reject Fresh Claim – Panaji ITAT https://taxguru.in/income-tax/panaji-itat-section-80p-deduction-bank-deposits-credit-operative-society.htmlTaxGuruen2026-08-10T11:05:35+05:30Panaji ITAT Allows Section 80P Deduction on Bank Deposits of Credit Co-operative Society https://taxguru.in/income-tax/panaji-itat-quashes-reassessments-ay-2016-17-2017-18-section-148-notices-limitation-invalid.htmlTaxGuruen2026-08-10T10:45:13+05:30Panaji ITAT: Section 148 Notices Beyond Surviving Limitation Quashed Under Rajeev Bansal https://taxguru.in/income-tax/pune-itat-deletes-rs-11-lakh-money-addition-banked-payment-flat-work-not-unexplained-cash.htmlTaxGuruen2026-08-10T10:30:18+05:30Pune ITAT Deleted On-Money Addition – Banking Payment Cannot Be Treated as Unexplained Cash