https://taxguru.in/income-tax/section-143-3-assessment-search-material-legally-unsustainable-itat-mumbai.htmlTaxGuruen2026-09-24T18:30:41+05:30Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai https://taxguru.in/corporate-law/mere-mutation-revenue-records-cannot-extinguish-title-property-supreme-court.htmlTaxGuruen2026-09-24T18:24:18+05:30Mere Mutation In Revenue Records Cannot Extinguish One’s Title In Property: SC https://taxguru.in/goods-and-service-tax/counts-supply-decoding-section-7-gst-taxable-event.htmlTaxGuruen2026-09-24T18:22:40+05:30What Counts as a Supply? Decoding Section 7 and GST Taxable Event https://taxguru.in/corporate-law/trademark-assignment-transmission-procedure-documents-rules.htmlTaxGuruen2026-09-24T18:22:04+05:30Trademark Assignment & Transmission: Procedure, Documents & Rules https://taxguru.in/goods-and-service-tax/constitutional-foundation-gst-articles-powers-cooperative-federalism.htmlTaxGuruen2026-09-24T18:19:58+05:30Constitutional Foundation of GST: Articles, Powers & Cooperative Federalism https://taxguru.in/income-tax/recorded-cash-sales-cannot-taxed-section-68-itat-mumbai.htmlTaxGuruen2026-09-24T18:15:58+05:30Recorded Cash Sales Cannot Also Be Taxed Under Section 68: ITAT Mumbai https://taxguru.in/corporate-law/karnataka-hc-refuses-quash-homebuyers-firs-pmla-proceedings-against-ozone-urbana.htmlTaxGuruen2026-09-24T17:51:20+05:30Karnataka HC Refuses to Quash Homebuyers’ FIRs and PMLA Proceedings Against Ozone Urbana https://taxguru.in/income-tax/deeming-provision-addition-not-justify-penalty-itat-mumbai.htmlTaxGuruen2026-09-24T17:48:31+05:30Deeming Provision Addition Does Not By Itself Justify Penalty: ITAT Mumbai https://taxguru.in/income-tax/losses-cannot-turn-dcf-nav-rs-1-94-crore-angel-tax-addition-deleted.htmlTaxGuruen2026-09-24T17:30:01+05:30Past Losses Cannot Turn DCF into NAV: ₹1.94 Crore “Angel Tax” Addition Deleted https://taxguru.in/income-tax/esop-discount-professional-fees-section-234c-relief-allowed-itat-mumbai.htmlTaxGuruen2026-09-24T17:05:28+05:30ESOP Discount, Professional Fees and Section 234C Relief Allowed: ITAT Mumbai https://taxguru.in/income-tax/vague-section-274-notice-invalidates-section-271-1-penalty-itat-mumbai.htmlTaxGuruen2026-09-24T16:43:35+05:30Vague Section 274 Notice Invalidates Section 271(1)(c) Penalty: ITAT Mumbai https://taxguru.in/income-tax/verified-10-12-percent-vouchers-cannot-trigger-section-263.htmlTaxGuruen2026-09-24T16:42:47+05:30Verified Only 10–12% of the Vouchers? That Alone Cannot Trigger Section 263 https://taxguru.in/income-tax/notice-pasted-unidentified-locked-room-rs-1-46-crore-reassessment-quashed.htmlTaxGuruen2026-09-24T16:35:36+05:30Notice Pasted on an Unidentified Locked Room: ₹1.46 Crore Reassessment Quashed https://taxguru.in/income-tax/reopening-persons-nsel-data-rs-92-lakh-addition-quashed.htmlTaxGuruen2026-09-24T16:28:27+05:30Reopening on Another Person’s NSEL Data: ₹92 Lakh Addition Quashed https://taxguru.in/income-tax/day-assessments-rs-9-68-crore-reassessment-quashed.htmlTaxGuruen2026-09-24T16:20:42+05:30One Day, Two Opposite Assessments: ₹9.68 Crore Reassessment Quashed https://taxguru.in/income-tax/no-trust-deed-1955-itat-directs-renewal-churchs-12ab-registration.htmlTaxGuruen2026-09-24T16:12:51+05:30No Trust Deed Since 1955: ITAT Directs Renewal of Church’s 12AB Registration https://taxguru.in/income-tax/no-business-receipts-no-deduction-itat-examine-expenses.htmlTaxGuruen2026-09-24T16:01:26+05:30No Business Receipts, No Deduction? ITAT Says Examine the Expenses First https://taxguru.in/income-tax/salary-capital-gain-claims-restored-ao-verification-itat-bangalore.htmlTaxGuruen2026-09-24T15:51:27+05:30Salary and Capital Gain Claims Restored to AO for Verification: ITAT Bangalore https://taxguru.in/income-tax/search-assessment-quashed-scrutiny-notice-not-replace-section-148.htmlTaxGuruen2026-09-24T15:37:19+05:30Search Assessment Quashed: A Scrutiny Notice Could Not Replace Section 148 https://taxguru.in/income-tax/statutory-deposit-interest-qualifies-section-80p-deduction-itat-bangalore.htmlTaxGuruen2026-09-24T15:25:49+05:30Statutory Deposit Interest Qualifies for Section 80P Deduction: ITAT Bangalore https://taxguru.in/income-tax/turnover-difference-requires-verification-sister-laws-business-records-itat-bangalore.htmlTaxGuruen2026-09-24T15:14:51+05:30Turnover Difference Requires Verification of Sister-in-Law’s Business Records: ITAT Bangalore https://taxguru.in/income-tax/reassessment-notice-against-non-existing-merged-company-quashed-telangana-hc.htmlTaxGuruen2026-09-24T15:08:01+05:30Reassessment Notice Against Non-Existing Merged Company Quashed: Telangana HC https://taxguru.in/goods-and-service-tax/10-percent-gst-penalty-pre-deposit-not-required-tax-demanded-madras-hc.htmlTaxGuruen2026-09-24T15:07:33+05:3010% GST Penalty Pre-Deposit Not Required When Tax Also Demanded: Madras HC https://taxguru.in/goods-and-service-tax/manual-gstr-3b-filing-permitted-judgment-assessment-andhra-pradesh-high-court.htmlTaxGuruen2026-09-24T15:06:03+05:30Manual GSTR-3B Filing Permitted After Best Judgment Assessment: AP HC https://taxguru.in/income-tax/portal-upload-cannot-establish-issue-section-148-notice-itat-bangalore.htmlTaxGuruen2026-09-24T15:05:55+05:30Portal Upload Alone Cannot Establish Issue of Section 148 Notice: ITAT Bangalore https://taxguru.in/goods-and-service-tax/kerala-hc-quashes-itc-denial-returns-filed-section-16-5-cutoff.htmlTaxGuruen2026-09-24T15:05:03+05:30Kerala HC Quashes ITC Denial for Returns Filed Before Section 16(5) Cutoff https://taxguru.in/income-tax/day-form-10-delay-cannot-deny-tax-regime-itat-amritsar.htmlTaxGuruen2026-09-24T15:04:27+05:30Nine-Day Form 10-IE Delay Cannot Deny New Tax Regime: ITAT Amritsar https://taxguru.in/income-tax/unproved-reimbursement-claim-supports-section-263-revision-calcutta-hc.htmlTaxGuruen2026-09-24T15:03:55+05:30Unproved Reimbursement Claim Supports Section 263 Revision: Calcutta HC https://taxguru.in/goods-and-service-tax/kerala-hc-orders-reconsideration-itc-denied-late-gst-returns.htmlTaxGuruen2026-09-24T15:00:42+05:30Kerala HC Orders Reconsideration of ITC Denied for Late GST Returns https://taxguru.in/goods-and-service-tax/delhi-hc-orders-nationwide-biometric-aadhaar-authentication-gst-registration.htmlTaxGuruen2026-09-24T14:58:04+05:30Delhi HC Orders Nationwide Biometric Aadhaar Authentication Before GST Registration https://taxguru.in/income-tax/itat-visakhapatnam-quashes-section-148-notices-sanctioned-wrong-authority.htmlTaxGuruen2026-09-24T14:56:27+05:30ITAT Visakhapatnam Quashes Section 148 Notices Sanctioned by Wrong Authority https://taxguru.in/income-tax/joint-bank-account-not-create-aop-itat-quashes-assessment-village-collections.htmlTaxGuruen2026-09-24T14:56:06+05:30A Joint Bank Account Does Not Create an AOP: ITAT Quashes Assessment on Village Collections https://taxguru.in/goods-and-service-tax/departmental-appeal-plan-cannot-defeat-gst-refund-telangana-hc.htmlTaxGuruen2026-09-24T14:55:37+05:30Departmental Appeal Plan Cannot Defeat GST Refund: Telangana HC https://taxguru.in/income-tax/rs-3-crore-agreement-holder-payment-deductible-section-48-itat-bangalore.htmlTaxGuruen2026-09-24T14:45:29+05:30₹3 Crore Agreement-Holder Payment Deductible Under Section 48: ITAT Bangalore https://taxguru.in/goods-and-service-tax/gst-refund-limitation-objection-requires-show-notice-madras-hc.htmlTaxGuruen2026-09-24T14:41:34+05:30GST Refund Limitation Objection Requires Show Cause Notice: Madras HC https://taxguru.in/corporate-law/fixed-tenure-nhpc-employees-cannot-claim-amalgamation-absorption-benefits-sikkim-hc.htmlTaxGuruen2026-09-24T14:40:45+05:30Fixed-Tenure NHPC Employees Cannot Claim Amalgamation Absorption Benefits: Sikkim HC https://taxguru.in/income-tax/defective-return-cured-scrutiny-notice-late-itat-quashes-uber-health-tech-assessment.htmlTaxGuruen2026-09-24T14:39:46+05:30Defective Return Cured, Scrutiny Notice Too Late: ITAT Quashes Uber Health Tech Assessment https://taxguru.in/goods-and-service-tax/taxpayer-entitles-credit-gst-itc-ecrl-refunded-amount-repaid-madras-hc.htmlTaxGuruen2026-09-24T14:39:44+05:30Repaid GST Refund Must Be Re-Credited to Electronic Credit Ledger: Madras HC https://taxguru.in/custom-duty/rs-1-62-crore-export-duty-refund-not-time-barred-reassessment-cestat-chennai.htmlTaxGuruen2026-09-24T14:37:09+05:30₹1.62 Crore Export Duty Refund Not Time-Barred After Reassessment: CESTAT Chennai https://taxguru.in/income-tax/pf-contribution-cannot-taxed-withdrawal-itat-bangalore.htmlTaxGuruen2026-09-24T14:35:47+05:30Own PF Contribution Cannot Be Taxed Again on Withdrawal: ITAT Bangalore https://taxguru.in/custom-duty/cif-transaction-cannot-rejected-upstream-fob-price-cestat-mumbai.htmlTaxGuruen2026-09-24T14:31:47+05:30CIF Transaction Value Cannot Be Rejected on Upstream FOB Price: CESTAT Mumbai https://taxguru.in/income-tax/reopened-car-taxed-cash-deposits-karnataka-precedent-reassessment-alive.htmlTaxGuruen2026-09-24T14:26:07+05:30Reopened for a Car, Taxed for Cash Deposits: Karnataka Precedent Keeps Reassessment Alive https://taxguru.in/corporate-law/election-commissioners-appointment-law-challenge-referred-constitution-bench-supreme-court.htmlTaxGuruen2026-09-24T14:17:25+05:30Election Commissioners Appointment Law Challenge Referred for Constitution Bench: SC https://taxguru.in/corporate-law/tds-withheld-land-acquisition-compensation-released-karnataka-hc.htmlTaxGuruen2026-09-24T14:16:43+05:30TDS Withheld From Land Acquisition Compensation Must Be Released: Karnataka HC https://taxguru.in/income-tax/cash-seized-elections-balance-sheet-entries-taxed.htmlTaxGuruen2026-09-24T14:05:22+05:30Cash Seized During Elections, but Which Balance Sheet Entries Could Be Taxed? https://taxguru.in/income-tax/section-148-notice-quashed-transaction-examined-scrutiny-delhi-hc.htmlTaxGuruen2026-09-24T14:01:41+05:30Section 148 Notice Quashed Where Same Transaction Was Examined in Scrutiny: Delhi HC https://taxguru.in/corporate-law/irdai-proposes-distribution-reforms-cut-insurance-costs-strengthen-policyholder-protection.htmlTaxGuruen2026-09-24T13:54:25+05:30IRDAI Proposes Distribution Reforms to Cut Insurance Costs & Strengthen Policyholder Protection https://taxguru.in/company-law/icai-2025-exam-schedule-fees-centers.htmlTaxGuruen2026-09-24T13:51:23+05:30ICAI Announces CA Foundation and Intermediate January 2027 Examination Schedule https://taxguru.in/income-tax/sales-tax-bar-association-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-24T13:48:47+05:30Sales Tax Bar Association Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/disclosed-cash-balances-jewellery-records-explain-search-seizures-itat-mumbai.htmlTaxGuruen2026-09-24T13:46:38+05:30Disclosed Cash Balances and Jewellery Records Explain Search Seizures: ITAT Mumbai https://taxguru.in/custom-duty/countervailing-duty-imposed-calcium-carbonate-filler-masterbatch-vietnam.htmlTaxGuruen2026-09-24T13:42:42+05:30Countervailing Duty Imposed on Calcium Carbonate Filler Masterbatch from Vietnam https://taxguru.in/income-tax/weekend-bank-closure-explains-pf-contribution-delay-deduction-allowed-itat-delhi.htmlTaxGuruen2026-09-24T13:31:36+05:30Weekend Bank Closure Explains PF Contribution Delay; Deduction Allowed: ITAT Delhi https://taxguru.in/custom-duty/customs-notification-31-2026-amends-notification-45-2025-revise-bcd-rates.htmlTaxGuruen2026-09-24T13:31:32+05:30Customs Notification 31/2026-Amends Notification 45/2025 to Revise BCD Rates https://taxguru.in/custom-duty/customs-notification-78-2026-customs-appoints-adjudicating-authority-tirupati-udyog-limited.htmlTaxGuruen2026-09-24T13:18:45+05:30Customs Notification 78/2026-Customs (N.T.) Appoints Adjudicating Authority for Tirupati Udyog Limited https://taxguru.in/custom-duty/customs-notification-77-2026-customs-appoints-adjudicating-authority-meenakshi-trading-corporation.htmlTaxGuruen2026-09-24T13:17:41+05:30Customs Notification 77/2026-Customs (N.T.) Appoints Adjudicating Authority for Meenakshi Trading Corporation https://taxguru.in/custom-duty/customs-notification-76-2026-customs-adds-campbell-bay-car-nicobar-import-export-handling.htmlTaxGuruen2026-09-24T13:16:34+05:30Customs Notification 76/2026-Customs (N.T.) Adds Campbell Bay and Car Nicobar for Import-Export Handling https://taxguru.in/income-tax/kec-internationals-bank-rate-sets-0-60-percent-corporate-guarantee-commission-itat-mumbai.htmlTaxGuruen2026-09-24T13:16:32+05:30KEC International’s Own Bank Rate Sets 0.60% Corporate Guarantee Commission: ITAT Mumbai https://taxguru.in/corporate-law/fssai-proposes-ban-paneer-non-milk-analogue-products.htmlTaxGuruen2026-09-24T13:14:50+05:30FSSAI Proposes Ban on Use of Paneer Name for Non-Milk Analogue Products https://taxguru.in/income-tax/itr-7-selection-cannot-establish-sections-11-12-exemption-itat-jodhpur.htmlTaxGuruen2026-09-24T13:01:28+05:30ITR-7 Selection Alone Cannot Establish Sections 11 and 12 Exemption: ITAT Jodhpur https://taxguru.in/chartered-accountant/information-systems-audit-assessment-test-isa-at-schedule.htmlTaxGuruen2026-09-24T13:00:38+05:30ICAI Announces ISA Assessment Test on 28 November 2026 in CBT Mode https://taxguru.in/income-tax/functionally-dissimilar-tp-comparables-rightly-excluded-itat-bangalore.htmlTaxGuruen2026-09-24T12:54:04+05:30Functionally Dissimilar TP Comparables Rightly Excluded: ITAT Bangalore https://taxguru.in/income-tax/sun-pharma-sikkims-section-80ie-deduction-upheld-revenue-appeals-dismissed-gujarat-hc.htmlTaxGuruen2026-09-24T12:46:25+05:30Sun Pharma Sikkim’s Section 80IE Deduction Upheld; Revenue Appeals Dismissed: Gujarat HC https://taxguru.in/income-tax/unsecured-loan-addition-deleted-lenders-prove-genuineness-itat-bangalore.htmlTaxGuruen2026-09-24T12:40:23+05:30Unsecured Loan Addition Deleted After Lenders Prove Genuineness: ITAT Bangalore https://taxguru.in/income-tax/form-9a-filed-extended-due-date-valid-ay-2019-20-itat-mumbai.htmlTaxGuruen2026-09-24T12:31:38+05:30Form 9A Filed Before Extended Due Date Valid for AY 2019-20: ITAT Mumbai https://taxguru.in/income-tax/uae-company-foreign-asset-reporting-indian-itr-complete-compliance-guide.htmlTaxGuruen2026-09-24T12:25:44+05:30UAE Company Foreign Asset Reporting in Indian ITR: Complete Compliance Guide https://taxguru.in/income-tax/bsnl-vrs-wrong-exemption-claimed-return-not-bar-section-10-10b-relief.htmlTaxGuruen2026-09-24T12:24:54+05:30BSNL VRS: Wrong Exemption Claimed in Return Does Not Bar Section 10(10B) Relief https://taxguru.in/custom-duty/sad-refunds-cannot-remain-adjusted-against-dropped-drawback-demand-cestat-mumbai.htmlTaxGuruen2026-09-24T12:16:21+05:30SAD Refunds Cannot Remain Adjusted Against Dropped Drawback Demand: CESTAT Mumbai https://taxguru.in/income-tax/ao-give-appeal-effect-15-days-itat-bangalore.htmlTaxGuruen2026-09-24T12:15:51+05:30AO Must Give Appeal Effect Within 15 Days: ITAT Bangalore https://taxguru.in/goods-and-service-tax/gst-india-multiple-indirect-taxes-unified-tax-system.htmlTaxGuruen2026-09-24T12:09:29+05:30GST in India: From Multiple Indirect Taxes to a Unified Tax System https://taxguru.in/income-tax/jewellery-ownership-cash-purchasers-verified-itat-bangalore.htmlTaxGuruen2026-09-24T12:05:56+05:30Jewellery Ownership and Cash Purchasers Must Be Verified: ITAT Bangalore https://taxguru.in/custom-duty/suppliers-wrong-shipment-explains-undergarment-mismatch-fine-penalty-set-cestat-mumbai.htmlTaxGuruen2026-09-24T12:01:18+05:30Supplier’s Wrong Shipment Explains Undergarment Mismatch; Fine and Penalty Set Aside: CESTAT Mumbai https://taxguru.in/income-tax/bangalore-itat-directs-form-67-filing-verification-foreign-tax-credit-claim.htmlTaxGuruen2026-09-24T11:58:38+05:30Bangalore ITAT Directs Form 67 Filing and Verification of Foreign Tax Credit Claim https://taxguru.in/income-tax/wrong-years-figures-revised-return-require-ao-verification-itat-bangalore.htmlTaxGuruen2026-09-24T11:49:02+05:30Wrong Year’s Figures in Revised Return Require AO Verification: ITAT Bangalore https://taxguru.in/goods-and-service-tax/delhi-hc-section-14-limitation-benefit-construction-itc-claims.htmlTaxGuruen2026-09-24T11:47:13+05:30Delhi HC Allows Section 14 Limitation Benefit for Past Construction ITC Claims https://taxguru.in/corporate-law/incomplete-information-memorandum-unverified-sez-approval-derail-cirp-plan-nclat.htmlTaxGuruen2026-09-24T11:46:15+05:30Incomplete Information Memorandum and Unverified SEZ Approval Derail CIRP Plan: NCLAT https://taxguru.in/goods-and-service-tax/blocked-gst-credit-cannot-appeal-pre-deposit-madras-high-court.htmlTaxGuruen2026-09-24T11:44:04+05:30Blocked GST Credit Cannot Be Used for Appeal Pre-Deposit: Madras High Court https://taxguru.in/income-tax/tax-audit-due-date-2026-cbdt-decide-extension-early.htmlTaxGuruen2026-09-24T11:43:06+05:30Tax Audit Due Date 2026: Why CBDT Should Decide on Extension Early https://taxguru.in/income-tax/interest-bank-deposits-qualifies-section-80p-deduction-bangalore-itat.htmlTaxGuruen2026-09-24T11:41:06+05:30Interest on Bank Deposits Also Qualifies for Section 80P Deduction: Bangalore ITAT https://taxguru.in/corporate-law/allahabad-hc-orders-release-rs-50-000-compensation-illegal-police-custody.htmlTaxGuruen2026-09-24T11:32:56+05:30Allahabad HC Orders Release, Rs 50,000 Compensation for Illegal Police Custody https://taxguru.in/corporate-law/liquidity-constraints-cannot-defeat-admitted-operational-debt-nclt-ahmedabad-orders-cirp.htmlTaxGuruen2026-09-24T11:31:12+05:30Liquidity Constraints Cannot Defeat Admitted Operational Debt: NCLT Ahmedabad Orders CIRP https://taxguru.in/income-tax/explained-house-purchase-cannot-attract-section-69-addition-itat-bangalore.htmlTaxGuruen2026-09-24T11:30:48+05:30Explained House Purchase Cannot Attract Section 69 Addition: ITAT Bangalore https://taxguru.in/corporate-law/registrar-cannot-impose-extra-condition-section-63-karnataka-hc.htmlTaxGuruen2026-09-24T11:25:12+05:30Outgoing Partner Cannot Veto Firm’s Reconstitution by Refusing to sign: Karnataka HC https://taxguru.in/income-tax/60-tax-audit-ceiling-1st-april-2026-interplay-sections-44ab-44ad.htmlTaxGuruen2026-09-24T11:24:28+05:3060 Tax Audit Ceiling from 1st April 2026: Interplay of Sections 44AB & 44AD https://taxguru.in/income-tax/rs-20-33-lakh-deposited-retired-principals-account-hostel-fees-unexplained-money.htmlTaxGuruen2026-09-24T11:20:30+05:30₹20.33 Lakh Deposited in Retired Principal’s Account: Were Hostel Fees His Unexplained Money? https://taxguru.in/service-tax/firc-quarter-relevant-date-cenvat-refund-limitation-cestat-mumbai.htmlTaxGuruen2026-09-24T11:16:02+05:30FIRC Quarter-End Is Relevant Date for CENVAT Refund Limitation: CESTAT Mumbai https://taxguru.in/income-tax/double-disallowance-rs-15-99-lakh-trusts-application-deleted-itat-bangalore.htmlTaxGuruen2026-09-24T11:11:12+05:30Double Disallowance of ₹15.99 Lakh in Trust’s Application Deleted: ITAT Bangalore https://taxguru.in/income-tax/supreme-court-stays-section-276c-prosecution-ambey-constructech-case.htmlTaxGuruen2026-09-24T11:09:52+05:30Supreme Court Stays Section 276C Prosecution in Ambey Constructech Case https://taxguru.in/income-tax/technical-quashing-reassessment-not-tax-prosecution-punjab-haryana-high-court.htmlTaxGuruen2026-09-24T11:07:37+05:30Technical Quashing of Reassessment Does Not End Tax Prosecution: P&H HC https://taxguru.in/corporate-law/cheque-dishonour-case-against-non-signatory-time-directors-quashed-calcutta-hc.htmlTaxGuruen2026-09-24T11:01:35+05:30Cheque Dishonour Case Against Non-Signatory Whole-Time Directors Quashed: Calcutta HC https://taxguru.in/income-tax/section-69a-addition-remanded-remand-report-not-supplied-itat-bangalore.htmlTaxGuruen2026-09-24T11:00:42+05:30Section 69A Addition Remanded as Remand Report Not Supplied: ITAT Bangalore https://taxguru.in/custom-duty/consent-enhanced-customs-not-bar-statutory-appeal-cestat-allahabad.htmlTaxGuruen2026-09-24T10:45:25+05:30Consent to Enhanced Customs Value Does Not Bar Statutory Appeal: CESTAT Allahabad https://taxguru.in/income-tax/foreign-salary-credited-nre-account-itat-rejects-demand-foreign-tax-returns.htmlTaxGuruen2026-09-24T10:44:03+05:30Foreign Salary Credited to an NRE Account: ITAT Rejects Demand for Foreign Tax Returns https://taxguru.in/excise-duty/amortized-tools-dies-added-auto-parts-assessable-cestat-delhi.htmlTaxGuruen2026-09-24T10:30:56+05:30Only Amortized Value of Tools and Dies Can Be Added to Auto Parts’ Assessable Value: CESTAT Delhi https://taxguru.in/income-tax/itat-bangalore-section-80p-deduction-operative-bank-interest-reserve-deposits.htmlTaxGuruen2026-09-24T10:24:38+05:30ITAT Bangalore Allows Section 80P Deduction on Co-operative Bank Interest and Reserve Deposits https://taxguru.in/custom-duty/customs-cannot-sustain-epcg-duty-demand-dgft-issues-eodc-cestat-mumbai.htmlTaxGuruen2026-09-24T10:15:50+05:30Customs Cannot Sustain EPCG Duty Demand After DGFT Issues EODC: CESTAT Mumbai https://taxguru.in/company-law/mudra-denim-ordered-liquidation-99-89-percent-coc-approval-nclt-mumbai.htmlTaxGuruen2026-09-24T10:00:48+05:30Mudra Denim Ordered Into Liquidation After 99.89% CoC Approval: NCLT Mumbai https://taxguru.in/income-tax/itat-delhi-remands-rs-75-33-lakh-section-69a-addition-finding-cit-order-cryptic.htmlTaxGuruen2026-09-24T09:45:43+05:30ITAT Delhi Remands ₹75.33 Lakh Section 69A Addition After Finding CIT(A)’s Order Cryptic https://taxguru.in/excise-duty/adjudicating-authority-cannot-ignore-operative-cestat-refund-order-delhi-high-court.htmlTaxGuruen2026-09-24T09:09:29+05:30Adjudicating Authority Cannot Ignore Operative CESTAT Refund Order: Delhi High Court https://taxguru.in/goods-and-service-tax/clock-itc-understanding-time-limits-claiming-input-tax-credit-gst.htmlTaxGuruen2026-09-24T00:29:23+05:30Clock on ITC: Understanding Time Limits for Claiming Input Tax Credit under GST https://taxguru.in/income-tax/capital-reduction-cannot-taxed-buyback-section-115qa-itat-delhi.htmlTaxGuruen2026-09-24T00:24:32+05:30Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi https://taxguru.in/goods-and-service-tax/transactions-without-consideration-treated-deemed-supplies-gst.htmlTaxGuruen2026-09-24T00:19:35+05:30Transactions Without Consideration Treated as Deemed Supplies Under GST https://taxguru.in/corporate-law/trademark-opposition-india-step-step-guide.htmlTaxGuruen2026-09-24T00:18:47+05:30Trademark Opposition in India: Step-by-Step Guide https://taxguru.in/sebi/non-connected-person-insider-upsi-possession-sebi.htmlTaxGuruen2026-09-24T00:17:17+05:30Non-Connected Person Can Still Be Insider Through UPSI Possession: SEBI https://taxguru.in/income-tax/24-hour-mistake-cost-business-millions-avoiding-epf-trap.htmlTaxGuruen2026-09-24T00:16:10+05:3024-Hour Mistake That Could Cost Your Business Millions: Avoiding EPF Trap https://taxguru.in/company-law/board-meeting-general-meeting-held-day.htmlTaxGuruen2026-09-24T00:12:55+05:30Can a Board Meeting and General Meeting Be Held on the Same Day? https://taxguru.in/goods-and-service-tax/gst-exemptions-relief-taxpayers-impact-tax-system.htmlTaxGuruen2026-09-24T00:09:20+05:30GST Exemptions: Relief for Taxpayers and Their Impact on the Tax System https://taxguru.in/goods-and-service-tax/blocked-credits-gst-business-expenses-not-qualify-itc.htmlTaxGuruen2026-09-24T00:00:47+05:30Blocked Credits under GST: Why Some Business Expenses Do Not Qualify for ITC https://taxguru.in/company-law/managing-director-criminal-liability-depends-statutory-personal-involvement.htmlTaxGuruen2026-09-23T23:59:56+05:30Managing Director Criminal Liability Depends on Statutory & Personal Involvement https://taxguru.in/goods-and-service-tax/gst-audit-adjudication-proper-officer-jurisdiction-hearing-rights.htmlTaxGuruen2026-09-23T23:59:04+05:30GST Audit Adjudication, Proper Officer Jurisdiction and Hearing Rights https://taxguru.in/income-tax/gst-registration-turnover-ctp-nrtp-mandatory-registration-cases.htmlTaxGuruen2026-09-23T23:56:37+05:30GST Registration Beyond Turnover: CTP, NRTP and Mandatory Registration Cases https://taxguru.in/goods-and-service-tax/fresh-psyllium-seeds-taxable-5-percent-gst-not-exempt-rajasthan-aar.htmlTaxGuruen2026-09-23T23:36:32+05:30Fresh Psyllium Seeds Taxable at 5% GST, Not Exempt: Rajasthan AAR https://taxguru.in/goods-and-service-tax/rajasthan-aar-classifies-rubberised-cork-sheets-hsn-45041010-5-percent-gst.htmlTaxGuruen2026-09-23T23:32:22+05:30Rajasthan AAR Classifies Rubberised Cork Sheets Under HSN 45041010 at 5% GST https://taxguru.in/goods-and-service-tax/rajasthan-aar-rejects-gta-exemption-application-issue-pending-decided.htmlTaxGuruen2026-09-23T23:29:42+05:30Rajasthan AAR Rejects GTA Exemption Application as Issue Already Pending and Decided https://taxguru.in/goods-and-service-tax/gst-payable-mining-royalty-short-term-permit-holder-rajasthan-aar.htmlTaxGuruen2026-09-23T23:28:19+05:30GST Payable on Mining Royalty by Short-Term Permit Holder: Rajasthan AAR https://taxguru.in/goods-and-service-tax/fstp-works-contract-taxable-12-percent-1-june-2022-rajasthan-aar.htmlTaxGuruen2026-09-23T23:27:25+05:30FSTP Works Contract Taxable at 12% on 1 June 2022: Rajasthan AAR https://taxguru.in/goods-and-service-tax/psyllium-seeds-not-fresh-5-percent-gst-applies-rajasthan-aar.htmlTaxGuruen2026-09-23T23:26:44+05:30Psyllium Seeds Not Fresh; 5% GST Applies: Rajasthan AAR https://taxguru.in/custom-duty/pine-bark-grape-seed-extract-classifiable-cth-1302-caar-mumbai.htmlTaxGuruen2026-09-23T23:23:36+05:30Pine Bark & Grape Seed Extract Classifiable Under CTH 1302: CAAR Mumbai https://taxguru.in/company-law/mca-extends-tenure-nclat-members-years.htmlTaxGuruen2026-09-23T23:12:43+05:30MCA Extends Tenure of Eight NCLAT Members for Five Years https://taxguru.in/corporate-law/ibbi-liquidators-modify-stakeholder-list-additional-information.htmlTaxGuruen2026-09-23T23:12:21+05:30IBBI Allows Liquidators to Modify Stakeholder List on Additional Information https://taxguru.in/income-tax/recorded-cash-sales-cannot-taxed-section-69a-itat-amritsar.htmlTaxGuruen2026-09-23T22:59:35+05:30Recorded Cash Sales Cannot Be Taxed Again Under Section 69A: ITAT Amritsar https://taxguru.in/excise-duty/buyer-funded-tool-cost-amortised-extended-period-rejected-cestat-chennai.htmlTaxGuruen2026-09-23T22:56:51+05:30Buyer-Funded Tool Cost Must Be Amortised; Extended Period Rejected: CESTAT Chennai https://taxguru.in/excise-duty/revenue-neutral-valuation-error-cannot-attract-equivalent-penalty-cestat-chennai.htmlTaxGuruen2026-09-23T22:56:36+05:30Revenue-Neutral Valuation Error Cannot Attract Equivalent Penalty: CESTAT Chennai https://taxguru.in/service-tax/police-security-services-performing-statutory-duties-not-taxable-cestat-mumbai.htmlTaxGuruen2026-09-23T22:49:18+05:30Police Security Services Performing Statutory Duties Not Taxable: CESTAT Mumbai https://taxguru.in/income-tax/bookmyshow-convenience-fee-not-subject-section-194h-tds-itat-bangalore.htmlTaxGuruen2026-09-23T22:45:29+05:30BookMyShow Convenience Fee Not Subject to Section 194H TDS: ITAT Bangalore https://taxguru.in/income-tax/no-section-194h-tds-collection-centres-retain-margin-bombay-hc.htmlTaxGuruen2026-09-23T21:46:12+05:30No Section 194H TDS Where Collection Centres Retain Margin: Bombay HC https://taxguru.in/custom-duty/customs-broker-licence-revocation-unsustainable-importer-misdeclaration-cestat-mumbai.htmlTaxGuruen2026-09-23T21:45:33+05:30Customs Broker Licence Revocation Unsustainable for Importer Misdeclaration: CESTAT Mumbai https://taxguru.in/income-tax/section-115jb-mat-not-applicable-kerala-electricity-board-kerala-hc.htmlTaxGuruen2026-09-23T21:24:18+05:30Section 115JB MAT Not Applicable to Kerala Electricity Board: Kerala HC https://taxguru.in/income-tax/section-54ec-deduction-allowed-investments-financial-years-itat-bangalore.htmlTaxGuruen2026-09-23T20:50:07+05:30Section 54EC Deduction Allowed for Investments Across Two Financial Years: ITAT Bangalore https://taxguru.in/income-tax/section-271-1-penalty-withdrawn-section-35-donation-deduction-deleted-itat-ahmedabad.htmlTaxGuruen2026-09-23T20:49:50+05:30Section 271(1)(c) Penalty on Withdrawn Section 35 Donation Deduction Deleted: ITAT Ahmedabad https://taxguru.in/income-tax/penalty-passed-extended-limitation-section-275-quashed-itat-mumbai.htmlTaxGuruen2026-09-23T20:49:35+05:30Penalty Passed Beyond Extended Limitation Under Section 275 Quashed: ITAT Mumbai https://taxguru.in/income-tax/cpc-adjustment-merges-section-143-3-scrutiny-assessment-itat-mumbai.htmlTaxGuruen2026-09-23T20:48:56+05:30CPC Adjustment Merges With Section 143(3) Scrutiny Assessment: ITAT Mumbai https://taxguru.in/income-tax/wrong-section-151-sanction-invalidates-reassessment-penalty-itat-delhi.htmlTaxGuruen2026-09-23T20:44:48+05:30Wrong Section 151 Sanction Invalidates Reassessment and Penalty: ITAT Delhi https://taxguru.in/income-tax/reassessment-quashed-pcit-approval-invalid-years-itat-delhi.htmlTaxGuruen2026-09-23T20:43:56+05:30Reassessment Quashed as PCIT Approval Invalid Beyond Three Years: ITAT Delhi https://taxguru.in/income-tax/party-search-papers-cannot-sustain-uncorroborated-additions-itat-kolkata.htmlTaxGuruen2026-09-23T20:43:29+05:30Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata https://taxguru.in/corporate-law/rules-not-govern-earlier-vacancies-automatically-supreme-court.htmlTaxGuruen2026-09-23T20:43:03+05:30Old Rules Do Not Govern Earlier Vacancies Automatically: Supreme Court https://taxguru.in/income-tax/section-153c-assessments-quashed-defective-satisfaction-itat-delhi.htmlTaxGuruen2026-09-23T20:41:44+05:30Section 153C Assessments Quashed for Defective Satisfaction: ITAT Delhi https://taxguru.in/income-tax/mechanical-satisfaction-note-cannot-sustain-section-153c-proceedings-itat-delhi.htmlTaxGuruen2026-09-23T20:35:12+05:30Mechanical Satisfaction Note Cannot Sustain Section 153C Proceedings: ITAT Delhi https://taxguru.in/income-tax/money-property-sale-taxable-capital-gains-not-section-69a-itat-delhi.htmlTaxGuruen2026-09-23T20:33:09+05:30On-Money From Property Sale Taxable as Capital Gains, Not Section 69A: ITAT Delhi https://taxguru.in/corporate-law/advocate-15-day-jail-baseless-match-fixing-allegation-karnataka-hc.htmlTaxGuruen2026-09-23T20:30:42+05:30Advocate Gets 15-Day Jail for Baseless “Match-Fixing” Allegation: Karnataka HC https://taxguru.in/income-tax/section-143-1-intimation-merges-scrutiny-assessment-issue-itat-mumbai.htmlTaxGuruen2026-09-23T20:08:38+05:30Section 143(1) Intimation Merges With Scrutiny Assessment on Same Issue: ITAT Mumbai https://taxguru.in/goods-and-service-tax/digital-cinema-equipment-leasing-mixed-supply-taxable-highest-gst-rate-telangana-aar.htmlTaxGuruen2026-09-23T19:46:02+05:30Digital Cinema Equipment Leasing Is Mixed Supply Taxable at Highest GST Rate: Telangana AAR https://taxguru.in/custom-duty/cbic-proposes-mandatory-iupac-cas-number-47-dual-chemicals.htmlTaxGuruen2026-09-23T19:18:57+05:30CBIC Proposes Mandatory IUPAC Name and CAS Number for 47 Dual-Use Chemicals https://taxguru.in/corporate-law/nesl-regulatory-information-exempt-rti-disclosure-due-fiduciary-relationship-ibbi.htmlTaxGuruen2026-09-23T19:16:49+05:30NeSL Regulatory Information Exempt from RTI Disclosure Due to Fiduciary Relationship: IBBI https://taxguru.in/custom-duty/cbic-invites-comments-draft-warehousing-operations-regulations-2026.htmlTaxGuruen2026-09-23T19:08:49+05:30CBIC Invites Comments on Draft Warehousing Operations Regulations, 2026 https://taxguru.in/corporate-law/wdra-aadhaar-authentication-depositors-warehousemen-notified.htmlTaxGuruen2026-09-23T19:04:32+05:30WDRA Aadhaar Authentication for Depositors and Warehousemen Notified https://taxguru.in/corporate-law/irdai-delegates-penalty-direction-powers-insurance-act-regulations.htmlTaxGuruen2026-09-23T19:03:47+05:30IRDAI Delegates Penalty and Direction Powers under Insurance Act and Regulations https://taxguru.in/finance/pmla-special-court-jurisdiction-revised-himachal-pradesh-districts.htmlTaxGuruen2026-09-23T19:02:28+05:30PMLA Special Court Jurisdiction Revised for Four Himachal Pradesh Districts https://taxguru.in/corporate-law/india-zealand-fta-effect-20-october-2026.htmlTaxGuruen2026-09-23T19:01:42+05:30India-New Zealand FTA to Take Effect from 20 October 2026 https://taxguru.in/rbi/public-sector-regional-rural-banks-open-27-september-2026.htmlTaxGuruen2026-09-23T19:00:28+05:30Public Sector and Regional Rural Banks to Open on 27 September 2026 https://taxguru.in/corporate-law/waves-ott-mywaves-expand-digital-public-broadcasting-creator-participation.htmlTaxGuruen2026-09-23T18:59:46+05:30WAVES OTT and MyWAVES Expand Digital Public Broadcasting and Creator Participation https://taxguru.in/corporate-law/industry-approach-advance-indias-electronics-semiconductor-ecosystem.htmlTaxGuruen2026-09-23T18:58:25+05:30Whole-of-Industry Approach to Advance India’s Electronics and Semiconductor Ecosystem https://taxguru.in/corporate-law/domestic-png-connection-incentive-scheme-offers-additional-apm-gas-allocation.htmlTaxGuruen2026-09-23T18:57:35+05:30Domestic PNG Connection Incentive Scheme Offers Additional APM Gas Allocation https://taxguru.in/corporate-law/ccpa-imposes-rs-10-lakh-penalty-rapido-dark-patterns-misleading-tipping-prompts.htmlTaxGuruen2026-09-23T18:56:27+05:30CCPA Imposes ₹10 Lakh Penalty on Rapido for Dark Patterns and Misleading Tipping Prompts https://taxguru.in/corporate-law/gatc-network-expands-legal-metrology-verification-infrastructure-india.htmlTaxGuruen2026-09-23T18:55:36+05:30GATC Network Expands Legal Metrology Verification Infrastructure Across India https://taxguru.in/corporate-law/biometric-aadhaar-authentication-mandatory-subsidised-lpg-refills-1-october-2026.htmlTaxGuruen2026-09-23T18:55:01+05:30Biometric Aadhaar Authentication Mandatory for Subsidised LPG Refills From 1 October 2026 https://taxguru.in/corporate-law/multiple-cheques-create-separate-action-section-138-ni-act-sc.htmlTaxGuruen2026-09-23T18:43:14+05:30Multiple Cheques Create Separate Causes of Action under Section 138 of NI Act: SC https://taxguru.in/corporate-law/pil-cannot-proxy-tender-dispute-rival-bidders-sc.htmlTaxGuruen2026-09-23T18:11:35+05:30PIL Cannot Become Proxy Tender Dispute Between Rival Bidders: SC https://taxguru.in/income-tax/section-68-additions-raise-no-substantial-question-law-calcutta-hc.htmlTaxGuruen2026-09-23T18:00:59+05:30Section 68 Additions Raise No Substantial Question of Law: Calcutta HC https://taxguru.in/income-tax/ao-cannot-demand-negative-proof-section-270aa-immunity-delhi-hc.htmlTaxGuruen2026-09-23T17:43:54+05:30AO Cannot Demand Negative Proof for Section 270AA Immunity: Delhi HC https://taxguru.in/income-tax/foreign-bank-cannot-claim-domestic-tax-rate-dtaa-calcutta-hc.htmlTaxGuruen2026-09-23T16:42:00+05:30Foreign Bank Cannot Claim Domestic Tax Rate Under DTAA: Calcutta HC https://taxguru.in/company-law/registered-office-change-companies-act-regulatory-compliance.htmlTaxGuruen2026-09-23T16:31:16+05:30Registered Office Change: Companies Act and Other Regulatory Compliance https://taxguru.in/income-tax/entire-bogus-purchase-addition-unsustainable-sales-accepted-calcutta-hc.htmlTaxGuruen2026-09-23T16:23:15+05:30Entire Bogus Purchase Addition Unsustainable When Sales Accepted: Calcutta HC https://taxguru.in/corporate-law/cross-fir-not-automatic-complaint-counter-version-delhi-hc.htmlTaxGuruen2026-09-23T16:05:46+05:30Cross-FIR Not Automatic Merely Because Complaint Is Counter-Version: Delhi HC https://taxguru.in/income-tax/pending-cit-appeal-bars-parallel-writ-ao-jurisdiction-delhi-high-court.htmlTaxGuruen2026-09-23T15:43:19+05:30Pending CIT(A) Appeal Bars Parallel Writ on AO Jurisdiction: Delhi High Court https://taxguru.in/rbi/fema-noc-rejection-without-investigation-nexus-set-karnataka-hc.htmlTaxGuruen2026-09-23T15:30:06+05:30FEMA NOC Rejection Without Investigation Nexus Set Aside: Karnataka HC https://taxguru.in/rbi/rbi-notifies-rs-4-850-crore-exim-bank-line-credit-maldives-projects.htmlTaxGuruen2026-09-23T15:11:31+05:30RBI Notifies ₹4,850 Crore Exim Bank Line of Credit for Maldives Projects https://taxguru.in/service-tax/service-tax-demand-farm-trading-turnover-remanded-karnataka-hc.htmlTaxGuruen2026-09-23T14:15:41+05:30Service Tax Demand on Farm Trading Turnover Remanded: Karnataka HC https://taxguru.in/corporate-law/expired-railway-leave-cannot-revived-resolution-plan-calcutta-hc.htmlTaxGuruen2026-09-23T13:45:37+05:30Expired Railway Way Leave Cannot Be Revived Through Resolution Plan: Calcutta HC https://taxguru.in/income-tax/section-14a-addition-unsustainable-funds-exceed-investments-madras-hc.htmlTaxGuruen2026-09-23T13:15:33+05:30Section 14A Addition Unsustainable When Own Funds Exceed Investments: Madras HC https://taxguru.in/custom-duty/no-interest-moowr-capital-goods-intended-warehouse-rajasthan-hc.htmlTaxGuruen2026-09-23T12:45:21+05:30No Interest on MOOWR Capital Goods Intended for Warehouse Use: Rajasthan HC https://taxguru.in/custom-duty/caar-delhi-rejects-roasted-areca-nut-classification-applications-citing-prior-high-court-decision.htmlTaxGuruen2026-09-23T12:16:44+05:30CAAR Delhi Rejects Roasted Areca Nut Classification Applications Citing Prior HC Decision https://taxguru.in/goods-and-service-tax/gst-tcs-commerce-operators-section-52-gstr-8-0-5-percent-rate.htmlTaxGuruen2026-09-23T12:15:38+05:30GST TCS for E-Commerce Operators: Section 52, GSTR-8 and 0.5% Rate https://taxguru.in/corporate-law/supreme-court-upholds-service-tax-exemption-iit-patna-nit-rourkela.htmlTaxGuruen2026-09-23T12:11:45+05:30Supreme Court Upholds Service Tax Exemption for IIT Patna and NIT Rourkela https://taxguru.in/income-tax/bhartiya-vaishya-global-foundation-seeks-tax-audit-due-date-extension-31-october-2026.htmlTaxGuruen2026-09-23T12:10:09+05:30BVGF Seeks Tax Audit Due Date Extension to 31 October 2026 https://taxguru.in/goods-and-service-tax/gst-composition-levy-eligibility-rates-itc-limits-trade-offs.htmlTaxGuruen2026-09-23T12:08:49+05:30GST Composition Levy: Eligibility, Rates, ITC Limits and Trade-Offs https://taxguru.in/corporate-law/labour-codes-banks-rbi-compliance-governance-audit-implications.htmlTaxGuruen2026-09-23T12:05:17+05:30Labour Codes for Banks: RBI Compliance, Governance and Audit Implications https://taxguru.in/income-tax/gst-online-gaming-40-percent-rate-gameskraft-ruling-prohibition.htmlTaxGuruen2026-09-23T12:01:47+05:30GST on Online Gaming: 40% Rate, Gameskraft Ruling and Prohibition https://taxguru.in/income-tax/income-tax-reassessment-independent-gst-adjudication-madras-hc.htmlTaxGuruen2026-09-23T12:00:09+05:30Income Tax Reassessment Must Be Independent of GST Adjudication: Madras HC https://taxguru.in/income-tax/demonetisation-cash-sales-explained-books-vat-returns-itat-jaipur-deletes-section-69a-addition.htmlTaxGuruen2026-09-23T11:58:58+05:30Demonetisation Cash Sales Explained by Books and VAT Returns: ITAT Jaipur Deletes Section 69A Addition https://taxguru.in/goods-and-service-tax/gst-taxable-section-15-transaction-discounts-valuation-rules.htmlTaxGuruen2026-09-23T11:58:57+05:30GST Taxable Value Under Section 15: Transaction Value, Discounts & Valuation Rules https://taxguru.in/company-law/nclt-jurisdictions-scheme-proceedings-filing-transfer-effective-date.htmlTaxGuruen2026-09-23T11:51:58+05:30Different NCLT Jurisdictions in Scheme Proceedings: Filing, Transfer & Effective Date https://taxguru.in/rbi/incomplete-bank-trail-fails-lift-ndps-property-freeze-safema-tribunal.htmlTaxGuruen2026-09-23T11:50:04+05:30Incomplete Bank Trail Fails to Lift NDPS Property Freeze: SAFEMA https://taxguru.in/income-tax/bookmyshow-convenience-fee-not-commission-section-194h-itat-bangalore.htmlTaxGuruen2026-09-23T11:45:36+05:30BookMyShow Convenience Fee Not Commission Under Section 194H: ITAT Bangalore https://taxguru.in/income-tax/revised-return-correcting-loss-classification-considered-itat-mumbai.htmlTaxGuruen2026-09-23T11:45:05+05:30Revised Return Correcting F&O Loss Classification Must Be Considered: ITAT Mumbai https://taxguru.in/custom-duty/anti-dumping-duty-decor-paper-extended-26th-march-2027.htmlTaxGuruen2026-09-23T11:43:21+05:30Anti-Dumping Duty on Decor Paper Extended Till 26th March 2027 https://taxguru.in/rbi/pre-offence-property-attached-equivalent-pmla-safema.htmlTaxGuruen2026-09-23T11:42:23+05:30Pre-Offence Property Can Be Attached as Equivalent Value Under PMLA: SAFEMA https://taxguru.in/income-tax/cbdt-amends-tds-rules-non-resident-immovable-property-transfers.htmlTaxGuruen2026-09-23T11:41:15+05:30CBDT Amends TDS Rules for Non-Resident Immovable Property Transfers https://taxguru.in/corporate-law/ibbi-flags-delay-rti-reply-research-associates-consultants.htmlTaxGuruen2026-09-23T11:40:02+05:30IBBI Flags Delay in RTI Reply on Research Associates and Consultants https://taxguru.in/corporate-law/ibbi-flags-delay-rti-reply-closes-appeal-satisfactory-disposal.htmlTaxGuruen2026-09-23T11:39:06+05:30IBBI Flags Delay in RTI Reply but Closes Appeal After Satisfactory Disposal https://taxguru.in/chartered-accountant/icai-warns-against-wrong-udin-category-bypass-60-tax-audit-ceiling.htmlTaxGuruen2026-09-23T11:38:04+05:30ICAI Warns Against Wrong UDIN Category to Bypass 60 Tax Audit Ceiling https://taxguru.in/finance/ifsca-relaxes-qualified-jeweller-eligibility-gold-silver-imports-iibx.htmlTaxGuruen2026-09-23T11:35:56+05:30IFSCA Relaxes Qualified Jeweller Eligibility for Gold, Silver Imports Through IIBX https://taxguru.in/income-tax/contractor-label-cannot-defeat-section-80-ia-developer-deduction-itat-chennai.htmlTaxGuruen2026-09-23T11:30:56+05:30Contractor Label Cannot Defeat Section 80-IA Developer Deduction: ITAT Chennai https://taxguru.in/income-tax/unproved-opening-cash-balance-cannot-support-cash-deposit-explanation-itat-amritsar.htmlTaxGuruen2026-09-23T11:30:03+05:30Unproved Opening Cash Balance Cannot Support Cash Deposit Explanation: ITAT Amritsar https://taxguru.in/goods-and-service-tax/advocate-privilege-cannot-bar-gst-search-lawyers-conduct-delhi-hc.htmlTaxGuruen2026-09-23T11:26:12+05:30Advocate Privilege Cannot Bar GST Search Into Lawyer’s Own Conduct: Delhi HC https://taxguru.in/goods-and-service-tax/itc-special-circumstances-special-rules-preserving-input-tax-credit.htmlTaxGuruen2026-09-23T11:21:01+05:30ITC in Special Circumstances: Special Rules for Preserving Input Tax Credit https://taxguru.in/corporate-law/deleted-chats-lost-evidence-indian-law-preserving-electronic-records-litigation.htmlTaxGuruen2026-09-23T11:19:55+05:30Deleted Chats, Lost Evidence? Indian Law on Preserving Electronic Records Before Litigation https://taxguru.in/corporate-law/bribe-recovery-without-proof-demand-cannot-sustain-conviction-sc.htmlTaxGuruen2026-09-23T11:17:34+05:30Bribe Recovery Without Proof of Demand Cannot Sustain Conviction: SC https://taxguru.in/income-tax/dvo-report-prevails-seized-diary-itat-deletes-section-69a-additions.htmlTaxGuruen2026-09-23T11:15:55+05:30DVO Report Prevails Over Seized Diary; ITAT Deletes Section 69A Additions https://taxguru.in/custom-duty/imported-goods-lost-understanding-remission-customs-duty.htmlTaxGuruen2026-09-23T11:08:30+05:30When Imported Goods Are Lost: Understanding Remission of Customs Duty https://taxguru.in/rbi/unregistered-vehicle-purchaser-cannot-challenge-ndps-freezing-safema-tribunal.htmlTaxGuruen2026-09-23T11:05:10+05:30Unregistered Vehicle Purchaser Cannot Challenge NDPS Freezing: SAFEMA Tribunal https://taxguru.in/corporate-law/film-production-companies-face-pmla-reporting-obligations.htmlTaxGuruen2026-09-23T11:04:22+05:30Film Production Companies Should Face PMLA Reporting Obligations https://taxguru.in/goods-and-service-tax/gst-assessment-types-taxpayer-obligations.htmlTaxGuruen2026-09-23T11:03:37+05:30GST Assessment Types and Taxpayer Obligations https://taxguru.in/income-tax/section-263-revision-partly-sustained-unexamined-interest-capitalisation-itat-mumbai.htmlTaxGuruen2026-09-23T11:00:53+05:30Section 263 Revision Partly Sustained for Unexamined Interest Capitalisation: ITAT Mumbai https://taxguru.in/income-tax/actuarial-deficit-fund-contributions-not-hit-annual-ceilings-calcutta-hc.htmlTaxGuruen2026-09-23T10:45:50+05:30Actuarial Deficit Fund Contributions Not Hit by Annual Ceilings: Calcutta HC https://taxguru.in/goods-and-service-tax/delayed-gstr-3b-filing-cannot-bar-itc-without-section-16-5-review-calcutta-hc.htmlTaxGuruen2026-09-23T10:36:43+05:30Delayed GSTR-3B Filing Cannot Bar ITC Without Section 16(5) Review: Calcutta HC https://taxguru.in/income-tax/rule-8d-cannot-apply-without-objective-section-14a-satisfaction-itat-mumbai.htmlTaxGuruen2026-09-23T10:30:45+05:30Rule 8D Cannot Apply Without Objective Section 14A Satisfaction: ITAT Mumbai https://taxguru.in/income-tax/time-allowed-reply-excluded-reassessment-limitation-sc-dismisses-slp.htmlTaxGuruen2026-09-23T10:20:39+05:30Time Allowed for Reply Excluded from Reassessment Limitation: SC Dismisses SLP https://taxguru.in/income-tax/delayed-form-10ab-tested-reasonable-itat-mumbai.htmlTaxGuruen2026-09-23T10:15:35+05:30Delayed Form 10AB Must Be Tested for Reasonable Cause: ITAT Mumbai https://taxguru.in/custom-duty/declared-goods-conceal-undeclared-imports-confiscated-cestat-allahabad.htmlTaxGuruen2026-09-23T10:13:12+05:30Declared Goods Used to Conceal Undeclared Imports Can Be Confiscated: CESTAT Allahabad https://taxguru.in/excise-duty/depot-services-eligible-cenvat-credit-extended-demand-quashed-cestat-hyderabad.htmlTaxGuruen2026-09-23T10:08:10+05:30Depot C&F Services Eligible for Cenvat Credit; Extended Demand Quashed: CESTAT Hyderabad https://taxguru.in/goods-and-service-tax/supplier-tax-default-condition-itc-constitutionally-valid-rajasthan-hc.htmlTaxGuruen2026-09-23T10:04:32+05:30Supplier Tax Default Condition for ITC Constitutionally Valid: Rajasthan HC https://taxguru.in/income-tax/penalty-recovery-notices-issued-set-assessment-order-illegal-invalid.htmlTaxGuruen2026-09-23T09:59:12+05:30Kerala HC Quashes Penalty & Recovery Proceedings Based on Set-Aside Assessment Order https://taxguru.in/company-law/nclt-bengaluru-refuses-arbitration-reference-oppression-mismanagement-petition.htmlTaxGuruen2026-09-23T09:49:13+05:30NCLT Bengaluru Refuses Arbitration Reference in Oppression and Mismanagement Petition https://taxguru.in/company-law/landmark-cars-nclt-dispenses-meetings-holding-company-subsidiary-amalgamation-scheme.htmlTaxGuruen2026-09-23T09:47:18+05:30Landmark Cars: NCLT Dispenses Meetings for Holding Company-Subsidiary Amalgamation Scheme https://taxguru.in/goods-and-service-tax/consolidated-gst-notice-multiple-years-quashed-kerala-hc.htmlTaxGuruen2026-09-23T09:45:15+05:30Consolidated GST Notice for Multiple Years Quashed by Kerala HC https://taxguru.in/income-tax/section-147a-constitutional-challenge-bombay-hc-restrains-reassessment-proceedings.htmlTaxGuruen2026-09-23T09:44:49+05:30Section 147A Constitutional Challenge: Bombay HC Restrains Reassessment Proceedings https://taxguru.in/rbi/overseas-foreign-currency-accounts-exporters-fema-compliance-risks.htmlTaxGuruen2026-09-23T00:32:12+05:30Overseas Foreign Currency Accounts for Exporters: FEMA Compliance and Risks https://taxguru.in/rbi/nri-rights-issue-non-repatriation-basis-valuation-report-required.htmlTaxGuruen2026-09-23T00:28:01+05:30NRI Rights Issue on Non-Repatriation Basis: Is Valuation Report Required? https://taxguru.in/income-tax/vda-tax-income-tax-act-2025-cross-border-gaps-carf.htmlTaxGuruen2026-09-23T00:21:54+05:30VDA Tax Under Income Tax Act 2025: Cross-Border Gaps and CARF https://taxguru.in/income-tax/itc-reversed-legal-rules-compliance-challenges-gst.htmlTaxGuruen2026-09-23T00:17:37+05:30When ITC Must Be Reversed: Legal Rules and Compliance Challenges under GST https://taxguru.in/goods-and-service-tax/gstn-emsigner-migration-legal-impact-fips-140-3-india.htmlTaxGuruen2026-09-23T00:17:23+05:30GSTN emSigner Migration: Legal Impact of FIPS 140-3 in India https://taxguru.in/service-tax/drc-03-payment-73-5-cannot-answer-section-74-scn-calcutta-hc.htmlTaxGuruen2026-09-23T00:16:23+05:30DRC-03 Payment u/s 73(5) Cannot Answer Section 74 SCN: Calcutta HC https://taxguru.in/rbi/indian-residents-investing-dubai-companies-fema-lrs-tax-guide.htmlTaxGuruen2026-09-23T00:12:16+05:30Indian Residents Investing in Dubai Companies: FEMA, LRS and Tax Guide https://taxguru.in/goods-and-service-tax/section-16-2-cgst-act-supreme-court-verdict-final-gst-council-surprise.htmlTaxGuruen2026-09-22T23:59:54+05:30Section 16(2)(c) of CGST Act: Supreme Court verdict final or GST Council surprise? https://taxguru.in/corporate-law/trademark-objection-reply-common-grounds-procedure-hearing-outcomes.htmlTaxGuruen2026-09-22T23:57:37+05:30Trademark Objection Reply: Common Grounds, Procedure, Hearing and Outcomes https://taxguru.in/corporate-law/irdai-repeals-dividend-repatriation-guidelines-foreign-owned-insurance-intermediaries.htmlTaxGuruen2026-09-22T23:39:15+05:30IRDAI Repeals Dividend Repatriation Guidelines for Foreign-Owned Insurance Intermediaries https://taxguru.in/income-tax/party-excel-sheet-cannot-prove-unexplained-cash-investment-itat-agra.htmlTaxGuruen2026-09-22T23:36:50+05:30Third-Party Excel Sheet Cannot Prove Unexplained Cash Investment: ITAT Agra https://taxguru.in/income-tax/consultant-fraud-protect-bona-fide-assessee-penalty-itat-bangalore.htmlTaxGuruen2026-09-22T23:36:30+05:30Consultant Fraud May Protect Bona Fide Assessee From Penalty: ITAT Bangalore https://taxguru.in/income-tax/flat-sale-gains-taxable-capital-gains-search-additions-deleted-itat-mumbai.htmlTaxGuruen2026-09-22T23:36:11+05:30Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai https://taxguru.in/income-tax/no-section-153a-addition-without-incriminating-search-material-itat-mumbai.htmlTaxGuruen2026-09-22T23:34:36+05:30No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai https://taxguru.in/income-tax/section-147-reassessment-invalid-search-triggered-section-153a-itat-mumbai.htmlTaxGuruen2026-09-22T23:33:32+05:30Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai https://taxguru.in/income-tax/section-147-reassessment-invalid-search-material-requires-section-153c-itat-agra.htmlTaxGuruen2026-09-22T23:33:06+05:30Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra https://taxguru.in/income-tax/repaid-bank-loans-cannot-treated-unexplained-credits-gujarat-hc.htmlTaxGuruen2026-09-22T23:28:23+05:30Repaid Bank Loans Cannot Be Treated as Unexplained Credits: Gujarat HC https://taxguru.in/income-tax/form-10ab-typographical-error-requires-fresh-registration-adjudication-itat-delhi.htmlTaxGuruen2026-09-22T23:18:55+05:30Form 10AB Typographical Error Requires Fresh Registration Adjudication: ITAT Delhi https://taxguru.in/income-tax/share-premium-bogus-purchases-demonetisation-additions-deleted-delhi-hc.htmlTaxGuruen2026-09-22T23:17:20+05:30Share Premium, Bogus Purchases & Demonetisation Additions Deleted: Delhi HC https://taxguru.in/income-tax/post-resolution-income-tax-assessment-violates-ibc-clean-slate-delhi-hc.htmlTaxGuruen2026-09-22T23:16:24+05:30Post-Resolution Income Tax Assessment Violates IBC Clean Slate: Delhi HC https://taxguru.in/goods-and-service-tax/gst-appeal-reserved-decision-decided-merits-punjab-haryana-hc.htmlTaxGuruen2026-09-22T23:16:00+05:30GST Appeal Reserved for Decision Must Be Decided on Merits: Punjab and Haryana HC https://taxguru.in/service-tax/construction-contracts-taxable-works-contract-service-cestat-ahmedabad.htmlTaxGuruen2026-09-22T23:09:54+05:30Construction Contracts Taxable Only as Works Contract Service: CESTAT Ahmedabad https://taxguru.in/income-tax/section-54-relief-allowed-flats-home-itat-mumbai.htmlTaxGuruen2026-09-22T23:09:01+05:30Section 54 Relief Allowed for Two Flats Used as One Home: ITAT Mumbai https://taxguru.in/goods-and-service-tax/gst-appeal-cannot-dismissed-non-prosecution-punjab-haryana-hc.htmlTaxGuruen2026-09-22T23:07:10+05:30GST Appeal Cannot Be Dismissed for Non-Prosecution: Punjab and Haryana HC https://taxguru.in/service-tax/beverage-vending-client-premises-taxable-outdoor-catering-cestat-chennai.htmlTaxGuruen2026-09-22T23:06:45+05:30Beverage Vending at Client Premises Is Taxable Outdoor Catering: CESTAT Chennai https://taxguru.in/income-tax/section-54f-exemption-cannot-denied-funds-itat-agra.htmlTaxGuruen2026-09-22T23:05:10+05:30Section 54F Exemption Cannot Be Denied for Using Other Funds: ITAT Agra https://taxguru.in/goods-and-service-tax/gst-reverse-charge-section-9-4-abeyance-amendment-revival.htmlTaxGuruen2026-09-22T22:54:55+05:30GST Reverse Charge: Section 9(4) Abeyance, Amendment and Revival https://taxguru.in/corporate-law/allahabad-high-court-orders-sbi-refund-wifes-fd-appropriated-deceased-husbands-loan.htmlTaxGuruen2026-09-22T22:46:32+05:30Bank Cannot Recover Husband’s Loan from Wife’s Fixed Deposit: Allahabad HC https://taxguru.in/goods-and-service-tax/unexplained-gst-defaults-bar-writ-relief-against-registration-cancellation-rajasthan-hc.htmlTaxGuruen2026-09-22T22:35:55+05:30Unexplained GST Defaults Bar Writ Relief Against Registration Cancellation: Rajasthan HC https://taxguru.in/goods-and-service-tax/writ-cannot-revive-gst-appeal-barred-statutory-limitation-rajasthan-hc.htmlTaxGuruen2026-09-22T22:35:16+05:30Writ Cannot Revive GST Appeal Barred by Statutory Limitation: Rajasthan HC https://taxguru.in/goods-and-service-tax/belated-gst-revocation-challenge-rejected-fresh-registration-permitted-rajasthan-hc.htmlTaxGuruen2026-09-22T22:34:41+05:30Belated GST Revocation Challenge Rejected; Fresh Registration Permitted: Rajasthan HC https://taxguru.in/goods-and-service-tax/month-gst-appeal-delay-cannot-condoned-section-107-4-sc.htmlTaxGuruen2026-09-22T22:32:22+05:30Three-Month GST Appeal Delay Cannot Be Condoned Beyond Section 107(4): SC https://taxguru.in/goods-and-service-tax/accountant-lapse-justifies-condonation-452-day-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:30:43+05:30Accountant Lapse Justifies Condonation of 452-Day GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/medical-family-circumstances-justify-condonation-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:23:43+05:30Medical & Family Circumstances Justify Condonation of GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/fathers-illness-justifies-condonation-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:22:36+05:30Father’s Serious Illness Justifies Condonation of GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/delayed-gst-cancellation-appeal-decided-merits-rajasthan-high-court.htmlTaxGuruen2026-09-22T22:20:44+05:30Delayed GST Cancellation Appeal Must Be Decided on Merits: Rajasthan HC https://taxguru.in/goods-and-service-tax/belated-gstr-3b-cannot-revive-expired-gst-appellate-remedy-rajasthan-hc.htmlTaxGuruen2026-09-22T22:19:41+05:30Belated GSTR-3B Cannot Revive Expired GST Appellate Remedy: Rajasthan HC https://taxguru.in/goods-and-service-tax/maharashtra-aar-rejects-gst-registration-query-states.htmlTaxGuruen2026-09-22T21:56:21+05:30Maharashtra AAR Rejects GST Registration Query Concerning Other States https://taxguru.in/goods-and-service-tax/igst-refund-mismatch-query-non-maintainable-maharashtra-aar.htmlTaxGuruen2026-09-22T21:52:53+05:30IGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR https://taxguru.in/goods-and-service-tax/gst-refund-questions-advance-ruling-scope-maharashtra-aar-rejects-application.htmlTaxGuruen2026-09-22T21:50:38+05:30GST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application https://taxguru.in/goods-and-service-tax/commercial-unit-sale-leasing-constitute-gst-business-rental-itc-barred-maharashtra-aar.htmlTaxGuruen2026-09-22T21:49:32+05:30Commercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR https://taxguru.in/income-tax/ludhiana-taxation-bar-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:35:35+05:30Ludhiana Taxation Bar Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/karnataka-taxpayers-association-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:34:03+05:30Karnataka Taxpayers Association Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/tax-bar-association-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:28:18+05:30Tax Bar Association Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/allotment-letter-qualify-agreement-section-56-valuation-itat-mumbai.htmlTaxGuruen2026-09-22T21:19:31+05:30Allotment Letter Can Qualify as Agreement for Section 56 Valuation: ITAT Mumbai https://taxguru.in/excise-duty/repetitive-show-notice-settled-classification-abuse-process-supreme-court.htmlTaxGuruen2026-09-22T21:18:48+05:30Repetitive Show Cause Notice on Settled Classification Is Abuse of Process: Supreme Court https://taxguru.in/goods-and-service-tax/mvat-dues-approved-resolution-plan-stand-extinguished-bombay-hc.htmlTaxGuruen2026-09-22T21:17:28+05:30MVAT Dues Outside Approved Resolution Plan Stand Extinguished: Bombay HC https://taxguru.in/income-tax/bombay-hc-orders-rs-3-25-cr-section-244a-interest-payment-6-percent-compensation.htmlTaxGuruen2026-09-22T21:11:55+05:30Bombay HC Orders Rs. 3.25 Cr Section 244A Interest Payment with 6% Compensation https://taxguru.in/goods-and-service-tax/gstat-confirms-rs-2-34-lakh-itc-profiteering-demand-against-maruti-developers.htmlTaxGuruen2026-09-22T21:04:28+05:30GSTAT Confirms Rs. 2.34 Lakh ITC Profiteering Demand Against Maruti Developers https://taxguru.in/goods-and-service-tax/excess-gst-realisation-irrelevant-profiteering-section-171-gstat.htmlTaxGuruen2026-09-22T21:01:21+05:30Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT https://taxguru.in/corporate-law/false-stock-declarations-justify-complete-insurance-claim-repudiation-sc.htmlTaxGuruen2026-09-22T20:55:58+05:30False Stock Declarations Justify Complete Insurance Claim Repudiation: SC https://taxguru.in/goods-and-service-tax/gstat-upholds-rs-10-19-lakh-cinema-ticket-profiteering-orders-consumer-fund-deposit.htmlTaxGuruen2026-09-22T20:49:18+05:30GSTAT Upholds ₹10.19 Lakh Cinema Ticket Profiteering, Orders Consumer Fund Deposit https://taxguru.in/goods-and-service-tax/gstat-accepts-dgap-report-confirms-rs-81-722-cinema-ticket-profiteering.htmlTaxGuruen2026-09-22T20:47:37+05:30GSTAT Accepts DGAP Report and Confirms Rs. 81,722 Cinema Ticket Profiteering https://taxguru.in/corporate-law/arrest-unconstitutional-arrest-requires-prior-judicial-approval-sc.htmlTaxGuruen2026-09-22T20:30:27+05:30Re-Arrest After Unconstitutional Arrest Requires Prior Judicial Approval: SC https://taxguru.in/custom-duty/archery-crossbow-classifiable-sports-equipment-cth-95069990-caar-mumbai.htmlTaxGuruen2026-09-22T20:16:37+05:30Archery Crossbow Classifiable as Sports Equipment Under CTH 95069990: CAAR Mumbai https://taxguru.in/goods-and-service-tax/godown-rent-agricultural-warehousing-attracts-18-percent-gst-aar-gujarat.htmlTaxGuruen2026-09-22T20:05:32+05:30Godown Rent for Agricultural Warehousing Attracts 18% GST: AAR Gujarat https://taxguru.in/income-tax/scribbled-figures-not-rs-10-crore-income-karnataka-hc-rejects-addition-based-loose-sheet.htmlTaxGuruen2026-09-22T20:04:50+05:30Karnataka HC Rejects ₹10 Crore Addition Based on Uncorroborated Loose Sheet https://taxguru.in/corporate-law/arrest-accused-illegal-grounds-arrest-not-furnished-writing-sc.htmlTaxGuruen2026-09-22T20:00:50+05:30Arrest of Accused Becomes Illegal If Grounds of Arrest Not Furnished In Writing: SC https://taxguru.in/rbi/rbi-amends-aifi-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:15:04+05:30RBI Amends AIFI Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/rbi/rbi-amends-payments-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:07:03+05:30RBI Amends Payments Banks Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/rbi/rbi-amends-small-finance-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:05:58+05:30RBI Amends Small Finance Banks Investment Valuation Norms for InvIT and REIT Units