https://taxguru.in/corporate-law/trademark-classes-restaurant-cafe-qsr-business.htmlTaxGuruen2026-07-27T22:21:54+05:30Trademark Classes for Restaurant, Cafe and QSR Business https://taxguru.in/company-law/procedure-implementation-csr-projects-companies-act-2013.htmlTaxGuruen2026-07-27T22:20:46+05:30Procedure For Implementation of CSR Projects Under Companies Act, 2013 https://taxguru.in/income-tax/gifting-money-spouseitr-may-reveal-ever.htmlTaxGuruen2026-07-27T22:19:09+05:30Gifting Money to Your Spouse? Your ITR May Reveal More Than Ever https://taxguru.in/goods-and-service-tax/telangana-hc-condones-gst-appeal-delay-caused-cas-illness.htmlTaxGuruen2026-07-27T22:16:08+05:30Telangana HC Condones GST Appeal Delay Caused by CA’s Illness https://taxguru.in/corporate-law/grievance-redressal-committee-compliance-workplace-harmony.htmlTaxGuruen2026-07-27T22:10:48+05:30Grievance Redressal Committee: From Compliance to Workplace Harmony https://taxguru.in/goods-and-service-tax/comprehensive-commentary-sections-51-52-cgst-act-gst-tds-tcs.htmlTaxGuruen2026-07-27T22:07:42+05:30Comprehensive Commentary on Sections 51 & 52 of CGST Act: GST TDS & TCS https://taxguru.in/corporate-law/comprehensive-faq-special-courts-multi-agency-investigations-india.htmlTaxGuruen2026-07-27T21:48:56+05:30Comprehensive FAQ on Special Courts & Multi-Agency Investigations in India https://taxguru.in/income-tax/chennai-itat-deletes-section-271d-penalty-registered-property-cash-sale-consideration.htmlTaxGuruen2026-07-27T21:45:28+05:30Chennai ITAT Deletes Section 271D Penalty on Cash Property Sale Consideration https://taxguru.in/corporate-law/caste-identity-benefit-religious-conversion-sc.htmlTaxGuruen2026-07-27T21:42:39+05:30No Caste Identity Benefit After Religious Conversion: SC https://taxguru.in/corporate-law/jantar-mantar-protest-cjp.htmlTaxGuruen2026-07-27T21:40:15+05:30After Jantar Mantar Protest by CJP, What next? https://taxguru.in/income-tax/chennai-itat-remands-80g-rejection-holds-religious-trust-denied-approval-verifying-nature-expenditure.htmlTaxGuruen2026-07-27T21:18:17+05:30Chennai ITAT: 80G Approval Cannot Be Denied Without Verifying Religious Expenditure https://taxguru.in/income-tax/chennai-itat-deletes-rs-7-lakh-addition-as-cash-gift-from-son-stood-substantiated-by-cash-flow-and-balance-sheet.htmlTaxGuruen2026-07-27T21:05:00+05:30Chennai ITAT Deletes ₹7 Lakh Addition; Cash Gift from Son Proven by Cash Flow https://taxguru.in/income-tax/itat-bangalore-restricts-section-92-tp-adjustment-international-transactions.htmlTaxGuruen2026-07-27T21:02:17+05:30ITAT Bangalore Restricts Section 92 TP Adjustment to International Transactions https://taxguru.in/income-tax/itat-bangalore-restricts-tp-adjustment-international-transactions.htmlTaxGuruen2026-07-27T21:00:38+05:30ITAT Bangalore Applies Rs. 200 Crore Turnover Filter for TP Comparables https://taxguru.in/income-tax/itat-bangalore-applies-rs-200-crore-turnover-filter-tp-comparables.htmlTaxGuruen2026-07-27T20:58:00+05:30ITAT Bangalore Applies ₹200 Crore Turnover Filter for TP Comparables https://taxguru.in/income-tax/separate-tp-adjustment-receivables-covered-working-capital-itat-bangalore.htmlTaxGuruen2026-07-27T20:55:57+05:30No Separate TP Adjustment if Receivables Covered by Working Capital: ITAT Bangalore https://taxguru.in/income-tax/gujarat-hc-quashes-section-148-notice-based-existing-assessment-records.htmlTaxGuruen2026-07-27T20:53:23+05:30Gujarat HC Quashes Section 148 Notice Based on Existing Assessment Records https://taxguru.in/corporate-law/bombay-hc-quashes-wilful-defaulter-orders-speaking.htmlTaxGuruen2026-07-27T20:52:03+05:30Bombay HC Quashes Wilful Defaulter Orders for Being Non-Speaking https://taxguru.in/service-tax/airline-crs-incentives-not-taxable-business-auxiliary-service-cestat-delhi.htmlTaxGuruen2026-07-27T20:51:15+05:30Airline & CRS Incentives Not Taxable as Business Auxiliary Service: CESTAT Delhi https://taxguru.in/income-tax/itat-upholds-capital-gains-tax-property-received-tenancy-rights.htmlTaxGuruen2026-07-27T20:49:22+05:30ITAT Upholds Capital Gains Tax on Property Received Against Tenancy Rights https://taxguru.in/income-tax/sc-upholds-section-80-ib-deduction-transport-interest-power-subsidies.htmlTaxGuruen2026-07-27T20:48:44+05:30SC Upholds Section 80-IB Deduction on Transport, Interest & Power Subsidies https://taxguru.in/income-tax/itat-kolkata-rejects-rectification-plea-illustrative-date-not-apparent-error.htmlTaxGuruen2026-07-27T20:47:47+05:30ITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error https://taxguru.in/income-tax/itat-deletes-section-69a-addition-demonetisation-cash-deposits-senior-citizen.htmlTaxGuruen2026-07-27T20:46:34+05:30ITAT Deletes Section 69A Addition on Demonetisation Cash Deposits by Senior Citizen https://taxguru.in/dgft/dgft-aligns-schedule-ii-export-policy-itc-hs-2022-finance-act-2026.htmlTaxGuruen2026-07-27T19:16:13+05:30DGFT Aligns Schedule-II Export Policy ITC (HS) 2022 With Finance Act 2026 https://taxguru.in/chartered-accountant/icai-extends-goodwill-transfer-limit-3-years-code-ethics-2026.htmlTaxGuruen2026-07-27T19:15:42+05:30ICAI Extends Goodwill Transfer Limit to 3 Years Under Code of Ethics 2026 https://taxguru.in/goods-and-service-tax/gst-construction-services-provisions-rates-compliance.htmlTaxGuruen2026-07-27T19:12:17+05:30GST on Construction Services: Provisions, Rates & Compliance https://taxguru.in/income-tax/mumbai-itat-deletes-section-270a-penalty-bona-fide-interchange-partners-remuneration-profit-share.htmlTaxGuruen2026-07-27T19:02:47+05:30Mumbai ITAT Deletes Section 270A Penalty for Bona Fide Interchange of Partner’s Remuneration & Profit Share https://taxguru.in/income-tax/mumbai-itat-deletes-section-68-addition-intraday-penny-stock-trade-mere-inclusion-scrip-investigation-report-not-sufficient.htmlTaxGuruen2026-07-27T18:12:58+05:30Mumbai ITAT Deletes Section 68 Addition on Genuine Intraday Penny Stock Trade https://taxguru.in/goods-and-service-tax/gst-interest-compensatory-law-penal-effect.htmlTaxGuruen2026-07-27T17:50:10+05:30GST Interest: Compensatory in Law, Penal in Effect https://taxguru.in/custom-duty/mining-tyres-eligible-classification-customs-tariff-item-40118000-caar.htmlTaxGuruen2026-07-27T17:39:10+05:30Mining Tyres Eligible for Classification Under Customs Tariff Item 40118000: CAAR https://taxguru.in/custom-duty/spare-parts-capital-goods-not-eligible-duty-exemption-notification-24-2005-cus-caar.htmlTaxGuruen2026-07-27T17:37:47+05:30Spare Parts of Capital Goods Not Eligible for Duty Exemption Under Notification 24/2005-Cus.: CAAR https://taxguru.in/excise-duty/hc-cenvat-credit-materials-fabricate-air-humidifier-ducts.htmlTaxGuruen2026-07-27T17:24:44+05:30P&H HC Allows CENVAT Credit on Materials Used to Fabricate Air Humidifier Ducts https://taxguru.in/service-tax/cestat-denies-service-tax-exemption-proof-goods-supplied.htmlTaxGuruen2026-07-27T17:22:54+05:30CESTAT Denies Service Tax Exemption Without Proof of Value of Goods Supplied https://taxguru.in/excise-duty/cestat-modvat-credit-dg-set-components-power-generation.htmlTaxGuruen2026-07-27T17:21:03+05:30CESTAT Allows MODVAT Credit on DG Set Components Used for Power Generation https://taxguru.in/service-tax/contractor-liable-service-tax-tax-paid-main-contractor-cestat-chennai.htmlTaxGuruen2026-07-27T17:10:56+05:30Sub-Contractor Liable for Service Tax Despite Tax Paid by Main Contractor: CESTAT Chennai https://taxguru.in/service-tax/consultants-liable-service-tax-main-consultant-paid-tax-cestat-delhi.htmlTaxGuruen2026-07-27T17:09:42+05:30Sub-Consultants Liable for Service Tax Even If Main Consultant Paid Tax: CESTAT Delhi https://taxguru.in/income-tax/itat-section-54f-exemption-duplex-flats-purchased-separate-agreements.htmlTaxGuruen2026-07-27T17:08:38+05:30ITAT Allows Section 54F Exemption for Duplex Flats Purchased Through Separate Agreements https://taxguru.in/income-tax/management-support-fees-not-taxable-fts-india-singapore-dtaa-itat-mumbai.htmlTaxGuruen2026-07-27T17:06:51+05:30Management Support Fees Not Taxable as FTS Under India-Singapore DTAA: ITAT Mumbai https://taxguru.in/income-tax/itat-upholds-10percent-income-estimation-unaccounted-cash-receipts-land-aggregators.htmlTaxGuruen2026-07-27T17:05:28+05:30ITAT Upholds 10% Income Estimation on Unaccounted Cash Receipts of Land Aggregators https://taxguru.in/income-tax/chennai-itat-deletes-addition-cash-deposits-procuring-demand-drafts-holds-assessee-acted-conduit.htmlTaxGuruen2026-07-27T15:30:49+05:30Chennai ITAT Deletes Cash Deposit Addition; Assessee Acted Merely as Conduit https://taxguru.in/corporate-law/fixed-asset-register-fully-reconciles-implications-caro-reporting.htmlTaxGuruen2026-07-27T15:23:13+05:30Why a Fixed Asset Register Never Fully Reconciles: Implications for CARO Reporting https://taxguru.in/corporate-law/streamlined-domestic-offshore-procedures-usa.htmlTaxGuruen2026-07-27T15:20:18+05:30Streamlined Domestic Offshore Procedures in USA https://taxguru.in/goods-and-service-tax/gst-labour-charges-rates-exemptions-rcm-hsn-codes.htmlTaxGuruen2026-07-27T15:18:59+05:30GST on Labour Charges: Rates, Exemptions, RCM and HSN Codes https://taxguru.in/income-tax/tick-tock-31st-july-itr-alarm-ringing-taxpayer-ready.htmlTaxGuruen2026-07-27T15:13:16+05:30Tick-Tock! The 31st July ITR Alarm is Ringing – Is the Taxpayer Ready? https://taxguru.in/income-tax/chennai-itat-deletes-addition-luxury-car-purchase-companys-economic-ownership-prevails-registration-directors.htmlTaxGuruen2026-07-27T14:30:24+05:30Chennai ITAT Deletes Luxury Car Addition; Company’s Economic Ownership Prevails https://taxguru.in/income-tax/chennai-itat-deletes-interest-disallowance-notional-interest-imputed-business-advances-assessee-sufficient-funds.htmlTaxGuruen2026-07-27T14:15:23+05:30No Notional Interest Disallowance Where Assessee Had Sufficient Own Funds: Chennai ITAT https://taxguru.in/income-tax/chennai-itat-quashes-section-263-revision-penalty-order-pcit-revise-order-merged-cit-appellate-decision.htmlTaxGuruen2026-07-27T14:05:45+05:30Chennai ITAT Quashes Section 263 Revision; PCIT Can’t Revise Merged Penalty Order https://taxguru.in/income-tax/chennai-itat-deletes-demonetisation-addition-cash-deposits-matching-audited-sales-vat-returns-treated-unexplained.htmlTaxGuruen2026-07-27T12:45:07+05:30Chennai ITAT Deletes Demonetisation Addition; Revenue Can’t Ignore Audited Sales and VAT Returns https://taxguru.in/income-tax/chennai-itat-quashes-reassessment-addition-recorded-reason-reopening.htmlTaxGuruen2026-07-27T12:30:21+05:30Chennai ITAT Quashes Reassessment as No Addition Was Made on Recorded Reason https://taxguru.in/income-tax/chennai-itat-upholds-deletion-ad-hoc-disallowances-gstr-2a-strong-corroborative-evidence-purchases-rejected-verification.htmlTaxGuruen2026-07-27T12:18:55+05:30GSTR-2A Is Strong Evidence; Purchases Can’t Be Rejected Without Verification: Chennai ITAT https://taxguru.in/income-tax/chennai-itat-deletes-76-45-lakh-addition-source-cash-proved-revenue-rely-suspicion-temporary-utilisation.htmlTaxGuruen2026-07-27T12:07:51+05:30Chennai ITAT Deletes ₹76.45 Lakh Addition; Revenue Can’t Rely on Suspicion Once Source Is Proved https://taxguru.in/income-tax/chennai-itat-quashes-reassessment-based-solely-air-information-cash-deposits-examined-reference-business-turnover-not-returned-income.htmlTaxGuruen2026-07-27T11:57:16+05:30Chennai ITAT Quashes AIR-Based Reassessment; Cash Deposits Must Be Examined with Business Turnover https://taxguru.in/income-tax/lucknow-itat-deletes-1-31-crore-addition-cash-deposits-bank-mitra-holds-customer-deposits-taxed-agents-income.htmlTaxGuruen2026-07-27T11:54:14+05:30Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits https://taxguru.in/goods-and-service-tax/gstat-upholds-dgap-methodology-orders-emaar-pass-rs-67-32-lakh-itc-benefit-homebuyers.htmlTaxGuruen2026-07-27T11:03:39+05:30GSTAT Upholds DGAP Methodology, Orders Emaar to Pass ₹67.32 Lakh ITC Benefit to Homebuyers https://taxguru.in/goods-and-service-tax/telangana-hc-directs-taxpayer-deposit-10-percent-tax-approach-gstat-appeal.htmlTaxGuruen2026-07-27T11:01:22+05:30Telangana HC Directs Taxpayer to Deposit 10% Tax & Approach GSTAT for Second Appeal https://taxguru.in/goods-and-service-tax/cbic-constitutes-working-group-examine-centralized-administration-taxpayers-multiple-gstins-pan.htmlTaxGuruen2026-07-27T10:51:29+05:30CBIC Constitutes Working Group to Examine Centralized Administration of Taxpayers with Multiple GSTINs Under Same PAN https://taxguru.in/company-law/rpt-framework-invits-reits-regulatory-gaps-internal-governance.htmlTaxGuruen2026-07-27T10:41:14+05:30RPT Framework for InvITs & REITs: Regulatory Gaps through Internal Governance https://taxguru.in/goods-and-service-tax/telangana-hc-rectification-gst-penalty-order-tax-demand-set.htmlTaxGuruen2026-07-27T10:15:25+05:30Telangana HC Allows Rectification of GST Penalty Order After Tax Demand Was Set Aside https://taxguru.in/income-tax/section-263-limitation-runs-original-assessment-not-reassessment-itat-delhi.htmlTaxGuruen2026-07-26T22:43:59+05:30Section 263 Limitation Runs from Original Assessment, Not Reassessment: ITAT Delhi https://taxguru.in/excise-duty/excise-commissioner-question-hpc-eligibility-certificates-gujarat-hc.htmlTaxGuruen2026-07-26T22:42:17+05:30Excise Commissioner Cannot Question HPC Eligibility Certificates: Gujarat HC https://taxguru.in/custom-duty/aluminium-formwork-classifiable-structure-not-mould-cestat-kolkata-quashes-customs-duty-demand.htmlTaxGuruen2026-07-26T22:40:16+05:30Aluminium Formwork Classifiable as Structure, Not Mould: CESTAT Kolkata Quashes Customs Duty Demand https://taxguru.in/income-tax/itat-pune-allows-section-80p-2-d-deduction-cooperative-bank-interest.htmlTaxGuruen2026-07-26T22:38:08+05:30ITAT Pune Allows Section 80P(2)(d) Deduction on Cooperative Bank Interest https://taxguru.in/company-law/nclt-kochi-orders-stakeholder-meetings-kinder-womens-hospital-kindorama-healthcare-merger.htmlTaxGuruen2026-07-26T22:36:21+05:30NCLT Kochi Orders Stakeholder Meetings for Kinder Women’s Hospital–Kindorama Healthcare Merger https://taxguru.in/income-tax/gujarat-hc-quashes-section-148-reopening-applies-ibc-clean-slate-principle.htmlTaxGuruen2026-07-26T22:33:22+05:30Gujarat HC Quashes Section 148 Reopening, Applies IBC Clean Slate Principle https://taxguru.in/income-tax/wealth-tax-return-disclosure-not-bar-section-148-reassessment-gujarat-hc.htmlTaxGuruen2026-07-26T22:32:17+05:30Wealth Tax Return Disclosure Does Not Bar Section 148 Reassessment: Gujarat HC https://taxguru.in/excise-duty/cestat-mumbai-denies-interest-pre-deposit-amended-section-35ff.htmlTaxGuruen2026-07-26T22:21:30+05:30CESTAT Mumbai Denies Interest on Pre-Deposit Made Before Amended Section 35FF https://taxguru.in/service-tax/service-tax-demand-reversal-cenvat-credit-exempt-trading-cestat-mumbai.htmlTaxGuruen2026-07-26T22:20:41+05:30No Service Tax Demand After Reversal of CENVAT Credit on Exempt Trading: CESTAT Mumbai https://taxguru.in/income-tax/gujarat-hc-grants-section-12ab-registration-member-related-incidental-objects.htmlTaxGuruen2026-07-26T22:17:49+05:30Gujarat HC Grants Section 12AB Registration Despite Member-Related Incidental Objects https://taxguru.in/income-tax/itat-restricts-estimated-commission-cheque-discounting-0-35-percent.htmlTaxGuruen2026-07-26T22:16:19+05:30ITAT Restricts Estimated Commission on Cheque Discounting to 0.35 Percent https://taxguru.in/service-tax/cestat-kolkata-quashes-service-tax-demand-based-solely-form-26as.htmlTaxGuruen2026-07-26T22:15:26+05:30CESTAT Kolkata Quashes Service Tax Demand Based Solely on Form 26AS https://taxguru.in/income-tax/cbdt-circular-compliance-not-invalidate-section-143-2-notice-itat-delhi.htmlTaxGuruen2026-07-26T22:11:36+05:30CBDT Circular Non-Compliance Does Not Invalidate Section 143(2) Notice: ITAT Delhi https://taxguru.in/income-tax/itat-upholds-section-115bbe-excess-stock-deletes-duplicate-income-additions.htmlTaxGuruen2026-07-26T22:08:40+05:30ITAT Upholds Section 115BBE on Excess Stock, Deletes Duplicate Income Additions https://taxguru.in/income-tax/itat-carry-loss-set-section-80-remands-quantification.htmlTaxGuruen2026-07-26T22:05:01+05:30ITAT Allows Carry Forward Loss Set-Off Under Section 80, Remands Quantification https://taxguru.in/income-tax/itat-jaipur-sets-reassessment-notices-issued-limitation.htmlTaxGuruen2026-07-26T22:04:30+05:30ITAT Jaipur Sets Aside Reassessment Notices Issued Beyond Limitation https://taxguru.in/income-tax/section-69-addition-basis-unverified-excel-sheets-pen-drive-data-mumbai-itat.htmlTaxGuruen2026-07-26T21:58:41+05:30No Section 69 Addition on Basis of Unverified Excel Sheets & Pen Drive Data: Mumbai ITAT https://taxguru.in/income-tax/trust-registration-denied-minimal-activities-low-expenditure-raipur-itat.htmlTaxGuruen2026-07-26T21:55:45+05:30Trust Registration Cannot Be Denied for Minimal Activities or Low Expenditure: Raipur ITAT https://taxguru.in/income-tax/chandigarh-itat-deletes-capital-gains-addition-lack-beneficial-ownership.htmlTaxGuruen2026-07-26T21:54:28+05:30Chandigarh ITAT Deletes Capital Gains Addition for Lack of Beneficial Ownership https://taxguru.in/corporate-law/calcutta-hc-enhances-mact-compensation-rejects-insurers-reliance-outdated-itr.htmlTaxGuruen2026-07-26T21:53:27+05:30Calcutta HC Enhances MACT Compensation; Rejects Insurer’s Reliance on Outdated ITR https://taxguru.in/income-tax/hyderabad-itat-deletes-ltcg-addition-plot-sales-already-taxed-section-44ad.htmlTaxGuruen2026-07-26T21:51:34+05:30Hyderabad ITAT Deletes LTCG Addition as Plot Sales Already Taxed Under Section 44AD https://taxguru.in/goods-and-service-tax/p-h-hc-quashes-retrospective-gst-registration-cancellation-beyond-scn.htmlTaxGuruen2026-07-26T21:48:24+05:30P&H HC Quashes Retrospective GST Registration Cancellation Beyond SCN https://taxguru.in/goods-and-service-tax/madras-hc-denies-itc-section-16-6-time-barred-section-16-4.htmlTaxGuruen2026-07-26T21:47:34+05:30Madras HC Denies ITC Under Section 16(6) If Time-Barred Under Section 16(4) https://taxguru.in/corporate-law/kerala-hc-upholds-banks-sarfaesi-sale-directs-removal-subsequent-property-attachment.htmlTaxGuruen2026-07-26T21:44:43+05:30Kerala HC Upholds Bank’s SARFAESI Sale, Directs Removal of Subsequent Property Attachment https://taxguru.in/goods-and-service-tax/rajasthan-hc-quashes-gst-demand-university-affiliation-fees.htmlTaxGuruen2026-07-26T21:43:01+05:30Rajasthan HC Quashes GST Demand on University Affiliation Fees https://taxguru.in/income-tax/kolkata-itat-allows-section-43b-deduction-merger-section-143-1-scrutiny-assessment.htmlTaxGuruen2026-07-26T21:42:01+05:30Kolkata ITAT Allows Section 43B Deduction; No Merger of Section 143(1) with Scrutiny Assessment https://taxguru.in/income-tax/patna-itat-deletes-demonetisation-cash-deposit-addition-backed-agricultural-income.htmlTaxGuruen2026-07-26T21:39:49+05:30Patna ITAT Deletes Demonetisation Cash Deposit Addition Backed by Agricultural Income https://taxguru.in/goods-and-service-tax/gst-statements-defeat-right-cross-examination-kerala-hc.htmlTaxGuruen2026-07-26T21:33:48+05:30GST Statements Cannot Defeat Right to Cross-Examination: Kerala HC https://taxguru.in/goods-and-service-tax/madras-hc-allows-itc-refund-despite-gst-rate-principal-input-output.htmlTaxGuruen2026-07-26T21:31:45+05:30Madras HC Allows ITC Refund Despite Same GST Rate on Principal Input & Output https://taxguru.in/income-tax/bcci-taxable-foreign-world-cup-match-income-managed-pilcom-itat-mumbai.htmlTaxGuruen2026-07-26T21:29:13+05:30BCCI Not Taxable on Foreign World Cup Match Income Managed Through PILCOM: ITAT Mumbai https://taxguru.in/goods-and-service-tax/section-5-limitation-act-inapplicable-section-107-gst-appeals-uttarakhand-hc.htmlTaxGuruen2026-07-26T21:00:20+05:30Section 5 Limitation Act Inapplicable to Section 107 GST Appeals: Uttarakhand HC https://taxguru.in/income-tax/sc-refuses-revive-section-148-reassessment-notices-ge-group-companies.htmlTaxGuruen2026-07-26T20:54:24+05:30SC Refuses to Revive Section 148 Reassessment Notices Against GE Group Companies https://taxguru.in/income-tax/sc-dismissed-slp-penalty-notice-ruling-section-2711c.htmlTaxGuruen2026-07-26T20:51:16+05:30SC Dismissed SLP Against Penalty Notice Ruling Under Section 271(1)(c)   https://taxguru.in/income-tax/itat-dismisses-delayed-appeal-upholds-income-estimation-section-44ad.htmlTaxGuruen2026-07-26T20:47:45+05:30ITAT Dismisses Delayed Appeal & Upholds Income Estimation Under Section 44AD https://taxguru.in/income-tax/hyderabad-itat-upholds-section-562x-addition-based-stamp-duty-value-sale-deed-date.htmlTaxGuruen2026-07-26T20:46:32+05:30Hyderabad ITAT Upholds Section 56(2)(x) Addition Based on Stamp Duty Value on Sale Deed Date https://taxguru.in/income-tax/itat-sets-aside-reassessment-failure-record-material-disclosure-default.htmlTaxGuruen2026-07-26T20:45:21+05:30ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default https://taxguru.in/goods-and-service-tax/karnataka-hc-quashes-criminal-proceedings-kvat-fraud-case-co-accused.htmlTaxGuruen2026-07-26T20:42:41+05:30Karnataka HC Quashes Criminal Proceedings in KVAT Fraud Case Against Co-Accused https://taxguru.in/income-tax/technical-consultancy-services-taxable-section-44ada-section-44ad-raipur-itat.htmlTaxGuruen2026-07-26T20:41:59+05:30Technical Consultancy Services Taxable Under Section 44ADA, Not Section 44AD: Raipur ITAT https://taxguru.in/income-tax/curable-procedural-defect-justify-rejection-section-12ab-registration-itat-chandigarh.htmlTaxGuruen2026-07-26T20:38:45+05:30Curable Procedural Defect Cannot Justify Rejection of Section 12AB Registration: ITAT Chandigarh https://taxguru.in/income-tax/itat-remands-trust-loss-assessment-allowing-beneficiarys-share.htmlTaxGuruen2026-07-26T20:35:29+05:30ITAT Remands Trust Loss Assessment Before Allowing Beneficiary’s Share https://taxguru.in/income-tax/itat-allows-section-54-exemption-remands-agricultural-land-capital-gains-issue.htmlTaxGuruen2026-07-26T20:34:14+05:30ITAT Allows Section 54 Exemption & Remands Agricultural Land Capital Gains Issue https://taxguru.in/goods-and-service-tax/rajasthan-hc-allows-gst-appeal-condoning-delay-caused-portal-upload-error.htmlTaxGuruen2026-07-26T20:33:27+05:30Rajasthan HC Allows GST Appeal After Condoning Delay Caused by Portal Upload Error https://taxguru.in/goods-and-service-tax/telangana-hc-declines-writ-gst-demand-directs-appeal-gstat.htmlTaxGuruen2026-07-26T20:32:17+05:30Telangana HC Declines Writ Against GST Demand & Directs Appeal Before GSTAT https://taxguru.in/income-tax/itat-quashes-section-148-reassessment-invalid-section-151-approval.htmlTaxGuruen2026-07-26T20:30:46+05:30ITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval https://taxguru.in/goods-and-service-tax/delhi-hc-disposes-gst-petitions-directs-aar-decide-diagnostic-services-taxability.htmlTaxGuruen2026-07-26T20:28:44+05:30Delhi HC Disposes GST Petitions, Directs AAR to Decide Diagnostic Services Taxability https://taxguru.in/income-tax/delhi-hc-grants-interim-relief-judges-tax-regime-dispute.htmlTaxGuruen2026-07-26T20:04:27+05:30Delhi HC Grants Interim Relief to Judges in Tax Regime Dispute https://taxguru.in/income-tax/mumbai-itat-deletes-section-68-addition-revenue-failed-prove-penny-stock-transactions-bogus.htmlTaxGuruen2026-07-26T20:01:34+05:30Mumbai ITAT Deletes Section 68 Addition as Revenue Failed to Prove Penny Stock Transactions Were Bogus https://taxguru.in/income-tax/telangana-hc-sets-aside-rejection-form-10-ic-delay-condonation.htmlTaxGuruen2026-07-26T20:00:00+05:30Telangana HC Sets Aside Rejection of Form 10-IC Delay Condonation https://taxguru.in/income-tax/itat-deletes-amp-transfer-pricing-adjustment-based-bright-line-test.htmlTaxGuruen2026-07-26T19:57:18+05:30ITAT Deletes AMP Transfer Pricing Adjustment Based on Bright Line Test https://taxguru.in/company-law/nclt-ahmedabad-orders-shareholder-meetings-orient-cement-ambuja-cements-merger-dispenses-creditor-meetings.htmlTaxGuruen2026-07-26T19:56:28+05:30NCLT Ahmedabad Orders Shareholder Meetings for Orient Cement–Ambuja Cements Merger; Dispenses with Creditor Meetings https://taxguru.in/income-tax/itat-validates-section-147-reassessment-non-disclosure-waived-partner-capital-deduction.htmlTaxGuruen2026-07-26T19:53:39+05:30ITAT Validates Section 147 Reassessment for Non-Disclosure of Waived Partner Capital Deduction https://taxguru.in/company-law/nclt-dismisses-section-244-waiver-application-filed-nominee-shareholder.htmlTaxGuruen2026-07-26T19:52:35+05:30NCLT Dismisses Section 244 Waiver Application Filed by Nominee Shareholder https://taxguru.in/company-law/nclat-dismisses-appeal-amendment-order-keeps-limitation-issue-open.htmlTaxGuruen2026-07-26T19:50:28+05:30NCLAT Dismisses Appeal Against Amendment Order; Keeps Limitation Issue Open https://taxguru.in/income-tax/itat-restricts-section-14a-disallowance-investments-earning-exempt-income.htmlTaxGuruen2026-07-26T19:48:57+05:30ITAT Restricts Section 14A Disallowance to Investments Earning Exempt Income https://taxguru.in/income-tax/itat-mumbai-deletes-restriction-section-80ia-deduction-gross-total-income.htmlTaxGuruen2026-07-26T19:47:09+05:30ITAT Mumbai Deletes Restriction on Section 80IA Deduction Up to Gross Total Income https://taxguru.in/income-tax/itat-upholds-section-1035-exemption-venture-capital-fund-mutual-fund-income.htmlTaxGuruen2026-07-26T19:46:50+05:30ITAT Upholds Section 10(35) Exemption for Venture Capital Fund Mutual Fund Income https://taxguru.in/service-tax/cestat-allows-appeal-department-fails-prove-service-scn.htmlTaxGuruen2026-07-26T19:45:23+05:30CESTAT Allows Appeal After Department Fails to Prove Service of SCN https://taxguru.in/income-tax/itat-mumbai-upholds-quashing-reassessment-non-supply-reasons-section-148.htmlTaxGuruen2026-07-26T19:43:42+05:30ITAT Mumbai Upholds Quashing of Reassessment for Non-Supply of Reasons Under Section 148 https://taxguru.in/income-tax/itat-dismisses-revenue-appeal-section-244a-refund-adjustment-method.htmlTaxGuruen2026-07-26T19:31:17+05:30ITAT Dismisses Revenue Appeal on Section 244A Refund Adjustment Method https://taxguru.in/income-tax/ao-force-nav-method-dcf-chosen-assessee-rule-11ua.htmlTaxGuruen2026-07-26T19:30:17+05:30AO Cannot Force NAV Method Over DCF Chosen by Assessee Under Rule 11UA https://taxguru.in/income-tax/itat-deletes-addition-voluntary-retirement-receipt-pfizer-employee-scheme.htmlTaxGuruen2026-07-26T19:29:18+05:30ITAT Deletes Addition on Voluntary Retirement Receipt Under Pfizer Employee Scheme https://taxguru.in/custom-duty/cestat-delhi-upholds-inclusion-downloaded-software-licence-value-imported-dongles-customs-value.htmlTaxGuruen2026-07-26T19:28:10+05:30CESTAT Delhi Upholds Inclusion of Downloaded Software Licence Value In Imported Dongles’ Customs Value https://taxguru.in/goods-and-service-tax/sc-upholds-allahabad-hc-decision-describing-gst-registration-cancellation-economic-death-business.htmlTaxGuruen2026-07-26T19:10:12+05:30SC Upholds Allahabad HC Decision Describing GST Registration Cancellation as ‘Economic Death’ of Business https://taxguru.in/goods-and-service-tax/hc-declines-gst-registration-cancellation-challenge-directs-statutory-appeal-section-29.htmlTaxGuruen2026-07-26T19:09:03+05:30HC Declines GST Registration Cancellation Challenge, Directs Statutory Appeal Under Section 29 https://taxguru.in/service-tax/cestat-allows-utilisation-accumulated-cenvat-credit-claiming-abatement.htmlTaxGuruen2026-07-26T19:00:18+05:30CESTAT Allows Utilisation of Accumulated CENVAT Credit While Claiming Abatement https://taxguru.in/income-tax/madras-hc-deletes-section-271b-penalty-delayed-tax-audit-report-filing.htmlTaxGuruen2026-07-26T18:59:26+05:30Madras HC Deletes Section 271B Penalty for Delayed Tax Audit Report Filing https://taxguru.in/income-tax/delhi-hc-upholds-section-1432-notice-without-disclosure-scrutiny-reasons.htmlTaxGuruen2026-07-26T18:56:23+05:30Delhi HC Upholds Section 143(2) Notice Without Disclosure of Scrutiny Reasons https://taxguru.in/income-tax/itat-invalidates-assessment-section-1432-notice-issued-cbdt-format.htmlTaxGuruen2026-07-26T18:55:32+05:30ITAT Invalidates Assessment as Section 143(2) Notice Was Not Issued in CBDT Format https://taxguru.in/service-tax/cestat-allows-cenvat-credit-dealer-invoices-setting-aside-demand.htmlTaxGuruen2026-07-26T18:53:26+05:30CESTAT Allows CENVAT Credit on Dealer Invoices After Setting Aside Demand https://taxguru.in/corporate-law/nclat-dismisses-state-tax-appeal-upholds-resolution-plan-distribution-operational-creditor.htmlTaxGuruen2026-07-26T18:52:33+05:30NCLAT Dismisses State Tax Appeal, Upholds Resolution Plan Distribution to Operational Creditor https://taxguru.in/corporate-law/nclat-rejects-state-tax-departments-secured-creditor-claim-mvat-section-37.htmlTaxGuruen2026-07-26T18:51:39+05:30NCLAT Rejects State Tax Department’s Secured Creditor Claim Under MVAT Section 37 https://taxguru.in/corporate-law/supreme-court-acquits-accused-section-138-ni-act-patent-material-alteration-cheque-invalidates-conviction.htmlTaxGuruen2026-07-26T18:45:03+05:30SC Acquits Accused Under Section 138 NI Act Due to Patent Material Alteration of Cheque https://taxguru.in/income-tax/delhi-itat-deletes-section-68-addition-penny-stock-losses-mere-suspicion-human-probabilities-replace-evidence.htmlTaxGuruen2026-07-26T18:28:50+05:30Delhi ITAT Deletes Section 68 Addition on Penny Stock Losses; Suspicion Cannot Replace Evidence https://taxguru.in/goods-and-service-tax/section-15-rule-33-gst-valuation-pure-agent-reimbursement-rules.htmlTaxGuruen2026-07-26T18:22:54+05:30Section 15 & Rule 33: GST Valuation & Pure Agent Reimbursement Rules https://taxguru.in/rbi/one-rulebook-two-nbfcs-making-sense-rbis-july-2026-reclassification.htmlTaxGuruen2026-07-26T18:18:10+05:30One Rulebook, Two NBFCs: Making Sense of RBI’s July 2026 Reclassification https://taxguru.in/income-tax/delhi-itat-allotment-letter-constitutes-agreement-section-56-2-x-stamp-duty-value-allotment-date-prevail-registration-date.htmlTaxGuruen2026-07-26T18:17:19+05:30Allotment Letter Constitutes Agreement for Section 56(2)(x): Delhi ITAT https://taxguru.in/custom-duty/cestat-sets-aside-customs-duty-demand-invalidating-dri-rejection-origin-certificates.htmlTaxGuruen2026-07-26T18:07:14+05:30CESTAT Sets Aside Customs Duty Demand by Invalidating DRI Rejection of Origin Certificates https://taxguru.in/corporate-law/gauhati-hc-sets-aside-unilateral-railway-arbitrator-panel-lack-section-125-waiver.htmlTaxGuruen2026-07-26T18:06:37+05:30Gauhati HC Sets Aside Unilateral Railway Arbitrator Panel for Lack of Section 12(5) Waiver https://taxguru.in/income-tax/delhi-itat-deletes-section-68-addition-loan-amount-paid-directly-government-identity-creditworthiness-doubt.htmlTaxGuruen2026-07-26T18:05:54+05:30Delhi ITAT Deletes Section 68 Addition as Loan Was Paid Directly to Government https://taxguru.in/excise-duty/cestat-quashes-service-tax-demand-remuneration-paid-whole-time-directors.htmlTaxGuruen2026-07-26T18:05:40+05:30CESTAT Quashes Service Tax Demand on Remuneration Paid to Whole-Time Directors https://taxguru.in/goods-and-service-tax/gst-municipal-road-restoration-digging-charges-gujarat-hc.htmlTaxGuruen2026-07-26T18:04:05+05:30No GST on Municipal Road Restoration & Digging Charges: Gujarat HC https://taxguru.in/goods-and-service-tax/hc-dismisses-writs-gst-compensation-cess-orders-advance-ruling-directs-statutory-appeals.htmlTaxGuruen2026-07-26T18:01:12+05:30Madras HC Dismisses Writs Against GST Compensation Cess Orders & Advance Ruling, Directs Statutory Appeals https://taxguru.in/corporate-law/hc-revisit-final-relief-granted-supreme-court-sc.htmlTaxGuruen2026-07-26T17:59:47+05:30HC Cannot Revisit Final Relief Granted by Supreme Court: SC https://taxguru.in/corporate-law/ph-hc-upholds-cenvat-credit-steel-items-used-capital-goods.htmlTaxGuruen2026-07-26T17:57:16+05:30P&H HC Upholds CENVAT Credit on Steel Items Used for Capital Goods https://taxguru.in/income-tax/cestat-allows-cenvat-credit-capital-goods-used-works-contract-installation.htmlTaxGuruen2026-07-26T17:54:11+05:30CESTAT Allows CENVAT Credit on Capital Goods Used in Works Contract Installation https://taxguru.in/income-tax/delhi-itat-reassessment-beyond-three-years-invalid-final-escaped-income-rs-50-lakh-threshold-section-149-1-b.htmlTaxGuruen2026-07-26T17:54:07+05:30Delhi ITAT Invalidates Reassessment Beyond 3 Years as Escaped Income Was Below ₹50 Lakh https://taxguru.in/excise-duty/cestat-allows-cenvat-credit-cf-agent-office-rent-amc-services.htmlTaxGuruen2026-07-26T17:50:55+05:30CESTAT Allows CENVAT Credit on C&F Agent, Office Rent & AMC Services https://taxguru.in/excise-duty/cestat-allows-cenvat-credit-captive-power-plant-capital-goods.htmlTaxGuruen2026-07-26T17:49:04+05:30CESTAT Allows CENVAT Credit on Captive Power Plant & Capital Goods https://taxguru.in/excise-duty/cestat-sets-aside-mrp-based-excise-demand-industrial-switchgears.htmlTaxGuruen2026-07-26T17:48:24+05:30CESTAT Sets Aside MRP-Based Excise Demand on Industrial Switchgears https://taxguru.in/income-tax/section-158bd-additions-rest-assumptions-without-search-evidence-sc.htmlTaxGuruen2026-07-26T17:46:07+05:30Section 158BD Additions Cannot Rest on Assumptions Without Search Evidence: SC https://taxguru.in/income-tax/section-158bd-additions-rest-assumptions-without-search-evidence-allahabad-hc.htmlTaxGuruen2026-07-26T17:45:14+05:30Section 158BD Additions Cannot Rest on Assumptions Without Search Evidence: Allahabad HC https://taxguru.in/excise-duty/cestat-allows-cenvat-credit-despite-process-amounting-manufacture.htmlTaxGuruen2026-07-26T17:43:18+05:30CESTAT Allows CENVAT Credit Despite Process Not Amounting to Manufacture https://taxguru.in/income-tax/delhi-itat-registration-u-s-12ab-80g-denied-charitable-project-implemented.htmlTaxGuruen2026-07-26T17:42:28+05:3012AB & 80G Registration Cannot Be Denied Before Project Implementation: Delhi ITAT https://taxguru.in/income-tax/delhi-hc-allows-tds-credit-despite-incorrect-form-26qb-filing-buyers.htmlTaxGuruen2026-07-26T17:40:55+05:30Delhi HC Allows TDS Credit Despite Incorrect Form 26QB Filing by Buyers https://taxguru.in/income-tax/hc-dismisses-revenue-appeal-deletion-protective-section-69-addition.htmlTaxGuruen2026-07-26T17:40:29+05:30HC Dismisses Revenue Appeal Against Deletion of Protective Section 69 Addition https://taxguru.in/income-tax/registration-u-s-12ab-denied-examining-expenditure-cit-e-limited-objects-genuineness-delhi-itat.htmlTaxGuruen2026-07-26T17:26:33+05:30CIT(E) Cannot Deny 12AB Registration by Examining Expenditure: Delhi ITAT https://taxguru.in/income-tax/bombay-hc-dismisses-revenue-appeal-article-8-dtaa-shipping-income-relief.htmlTaxGuruen2026-07-26T17:21:04+05:30Bombay HC Dismisses Revenue Appeal on Article 8 DTAA Shipping Income Relief https://taxguru.in/income-tax/madras-hc-upholds-search-addition-based-loose-sheets-section-1324-statement.htmlTaxGuruen2026-07-26T17:19:47+05:30Madras HC Upholds Search Addition Based on Loose Sheets & Section 132(4) Statement https://taxguru.in/income-tax/quashed-reassessment-failure-issue-section-143-2-notice-despite-invalid-section-148-return-itat.htmlTaxGuruen2026-07-26T17:18:37+05:30Delhi ITAT Quashes Reassessment for Failure to Issue Section 143(2) Notice https://taxguru.in/income-tax/hc-upholds-section-12a-registration-society-promoting-anaesthesia-research.htmlTaxGuruen2026-07-26T17:15:39+05:30HC Upholds Section 12A Registration for Society Promoting Anaesthesia Research https://taxguru.in/income-tax/bombay-hc-sets-aside-reassessment-order-section-148-notice-issued-1-april-2021.htmlTaxGuruen2026-07-26T17:14:30+05:30Bombay HC Sets Aside Reassessment Order for Section 148 Notice Issued on 1 April 2021 https://taxguru.in/custom-duty/madras-hc-quashes-duty-drawback-demand-raised-12-year-delay.htmlTaxGuruen2026-07-26T17:11:46+05:30Madras HC Quashes Duty Drawback Demand Raised After 12-Year Delay https://taxguru.in/corporate-law/sc-invokes-article-142-end-marriage-fix-rs-5-crore-alimony.htmlTaxGuruen2026-07-26T17:09:56+05:30SC Invokes Article 142 to End Marriage and Fix ₹5 Crore Alimony https://taxguru.in/corporate-law/sc-dissolves-marriage-article-142-despite-wife-resiling-mediation-settlement.htmlTaxGuruen2026-07-26T17:08:30+05:30SC Dissolves Marriage Under Article 142 Despite Wife Resiling From Mediation Settlement https://taxguru.in/corporate-law/sc-closes-matrimonial-proceedings-dissolving-marriage-article-142.htmlTaxGuruen2026-07-26T17:08:06+05:30SC Closes All Matrimonial Proceedings After Dissolving Marriage Under Article 142 https://taxguru.in/corporate-law/sc-restores-mortgage-decree-reduces-interest-rate-12-percent-per-annum.htmlTaxGuruen2026-07-26T17:07:25+05:30SC Restores Mortgage Decree, Reduces Interest Rate to 12% Per Annum https://taxguru.in/income-tax/delhi-itat-deletes-section-68-addition-assessee-proved-identity-genuineness-creditworthiness-ao-failed-conduct-independent-enquiry.htmlTaxGuruen2026-07-26T17:05:00+05:30Delhi ITAT Deletes Section 68 Addition as AO Failed to Conduct Independent Enquiry https://taxguru.in/income-tax/pink-tax-hidden-cost-woman-india.htmlTaxGuruen2026-07-26T16:59:42+05:30Pink Tax: The Hidden Cost of Being a Woman in India https://taxguru.in/goods-and-service-tax/section-64-gst-summary-assessment-purpose-conditions-remedies-practical-concerns.htmlTaxGuruen2026-07-26T16:53:41+05:30Section 64 GST Summary Assessment: Purpose, Conditions, Remedies & Practical Concerns https://taxguru.in/goods-and-service-tax/telangana-hc-permits-appeal-alleged-unsigned-gst-drc-07-order-delay-condonation-liberty.htmlTaxGuruen2026-07-26T16:52:22+05:30Telangana HC Permits Appeal Against Alleged Unsigned GST DRC-07 Order with Delay Condonation Liberty https://taxguru.in/goods-and-service-tax/telangana-hc-refuses-interfere-gst-scn-stage-directs-assessee-file-objections.htmlTaxGuruen2026-07-26T16:50:23+05:30Telangana HC Refuses to Interfere at GST SCN Stage; Directs Assessee to File Objections https://taxguru.in/goods-and-service-tax/telangana-high-court-grants-liberty-file-gst-appeal-interim-protection-coercive-recovery.htmlTaxGuruen2026-07-26T16:42:24+05:30Telangana HC Grants Liberty to File GST Appeal with Interim Protection Against Coercive Recovery https://taxguru.in/goods-and-service-tax/telangana-hc-grants-liberty-appeal-section-73-gst-assessment-order.htmlTaxGuruen2026-07-26T16:41:13+05:30Telangana HC Grants Liberty to Appeal Against Section 73 GST Assessment Order https://taxguru.in/goods-and-service-tax/telangana-hc-grants-liberty-file-gst-appeal-delay-condonation-due-cas-illness.htmlTaxGuruen2026-07-26T16:39:57+05:30Telangana HC Grants Liberty to File GST Appeal with Delay Condonation Due to CA’s Illness https://taxguru.in/income-tax/delhi-itat-upholds-reassessment-denial-agricultural-income-exemption-section-68-addition-remanded-loans-opening-balances.htmlTaxGuruen2026-07-26T16:30:39+05:30Delhi ITAT Upholds Denial of Agricultural Income Exemption; Section 68 Issue Remanded https://taxguru.in/income-tax/delhi-itat-quashes-section-153c-assessments-notices-time-barred-based-defective-satisfaction-notes.htmlTaxGuruen2026-07-26T15:59:07+05:30Delhi ITAT Quashes Section 153C Assessments as Notices Were Time-Barred & Satisfaction Notes Defective https://taxguru.in/income-tax/kolkata-itat-section-69c-invoked-recorded-sales-receipts-cash-payments-section-40a-3-deleted-commercial-expediency.htmlTaxGuruen2026-07-26T15:47:26+05:30Kolkata ITAT: Section 69C Cannot Be Invoked on Recorded Sales Receipts; Cash Payments under Section 40A(3) Deleted on Commercial Expediency https://taxguru.in/income-tax/hyderabad-itat-belated-filing-form-67-defeat-foreign-tax-credit-section-90-dtaa.htmlTaxGuruen2026-07-26T15:38:09+05:30Hyderabad ITAT: Belated Filing of Form 67 Cannot Defeat Foreign Tax Credit under Section 90 and DTAA https://taxguru.in/income-tax/hyderabad-itat-kachha-arhtias-turnover-commission-penalties-sections-271a-271b-sustained-without-statutory-basis.htmlTaxGuruen2026-07-26T15:27:04+05:30Kachha Arhtia’s Turnover Is Only Commission; ITAT Hyderabad Deletes Section 271B Penalty https://taxguru.in/income-tax/hyderabad-itat-quashes-reassessment-want-proper-sanction-section-151-wrong-approval-authority-jurisdictional-defect.htmlTaxGuruen2026-07-26T15:15:44+05:30Hyderabad ITAT Quashes Reassessment for Want of Proper Section 151 Sanction https://taxguru.in/income-tax/hyderabad-itat-quashes-reassessment-notice-section-148-approved-wrong-authority-beyond-three-year-limitation.htmlTaxGuruen2026-07-26T15:05:51+05:30Approval by Wrong Authority Beyond 3 Years Vitiates Reassessment: Hyderabad ITAT https://taxguru.in/income-tax/kolkata-itat-deletes-penalty-section-271-1-c-quantum-additions-fully-deleted.htmlTaxGuruen2026-07-26T11:11:15+05:30ITAT Deletes Section 271(1)(c) Penalty After Quantum Additions Are Fully Deleted https://taxguru.in/corporate-law/sc-upholds-article-142-power-grant-divorce-irretrievable-breakdown.htmlTaxGuruen2026-07-26T10:06:24+05:30SC Upholds Article 142 Power to Grant Divorce for Irretrievable Breakdown