https://taxguru.in/corporate-law/ibc-resolution-plan-bars-enforcement-unfiled-pre-cirp-customs-dues-delhi-hc.htmlTaxGuruen2026-09-12T02:26:59+05:30IBC Resolution Plan Bars Enforcement of Unfiled Pre-CIRP Customs Dues: Delhi HC https://taxguru.in/income-tax/itat-varanasi-80g-appeal-application-filed-wrong-provision.htmlTaxGuruen2026-09-12T02:25:17+05:30ITAT Varanasi Allows 80G Appeal Where Application Was Filed Under Wrong Provision https://taxguru.in/goods-and-service-tax/gstat-appeal-excess-itc-interest-reversed-demand-notice.htmlTaxGuruen2026-09-12T02:24:21+05:30GSTAT allows appeal after excess ITC and interest reversed before demand notice https://taxguru.in/income-tax/royalty-adjustment-deleted-commission-benchmarking-remanded-itat-ahmedabad.htmlTaxGuruen2026-09-12T02:13:40+05:30Royalty Adjustment Deleted, Commission Benchmarking Remanded: ITAT Ahmedabad https://taxguru.in/income-tax/post-2021-search-assessments-without-section-148-proceedings-invalid-itat-delhi.htmlTaxGuruen2026-09-12T02:12:50+05:30Post-2021 Search Assessments Without Section 148 Proceedings Invalid: ITAT Delhi https://taxguru.in/income-tax/itat-mumbai-upholds-reinsurance-deduction-60-percent-software-depreciation-insurer.htmlTaxGuruen2026-09-12T02:10:23+05:30ITAT Mumbai Upholds Reinsurance Deduction & 60% Software Depreciation for Insurer https://taxguru.in/income-tax/actuarially-valued-pension-liability-allowable-deduction-itat-mumbai.htmlTaxGuruen2026-09-12T02:09:29+05:30Actuarially Valued Pension Liability Is Allowable Deduction: ITAT Mumbai https://taxguru.in/income-tax/itat-delhi-sets-12a-registration-rejection-defective-provisional-registration.htmlTaxGuruen2026-09-12T02:08:36+05:30ITAT Delhi Sets Aside 12A Registration Rejection Over Defective Provisional Registration https://taxguru.in/income-tax/itat-mumbai-rs-26-44-lakh-business-loss-carry-timely-llp-return.htmlTaxGuruen2026-09-12T02:06:45+05:30ITAT Mumbai Allows ₹26.44 Lakh Business Loss Carry Forward for Timely LLP Return https://taxguru.in/income-tax/itat-rajkot-rejects-section-69a-addition-based-suspicion-inflated-jewellery-sales.htmlTaxGuruen2026-09-12T02:06:13+05:30ITAT Rajkot Rejects Section 69A Addition Based on Suspicion of Inflated Jewellery Sales https://taxguru.in/excise-duty/tender-stage-drawings-not-includible-excise-assessable-cestat-chandigarh.htmlTaxGuruen2026-09-12T02:05:07+05:30Tender-Stage Drawings Not Includible in Excise Assessable Value: CESTAT Chandigarh https://taxguru.in/excise-duty/cost-accountant-certificate-not-mandatory-tooling-valuation-cestat-chennai.htmlTaxGuruen2026-09-12T02:04:24+05:30Cost Accountant certificate not mandatory for tooling valuation: CESTAT Chennai https://taxguru.in/goods-and-service-tax/blocked-itc-cannot-satisfy-gst-appeal-pre-deposit-rule-86a-delhi-hc.htmlTaxGuruen2026-09-12T02:03:42+05:30Blocked ITC Cannot Satisfy GST Appeal Pre-Deposit Under Rule 86A: Delhi HC https://taxguru.in/custom-duty/delayed-writ-against-appealable-gold-confiscation-order-dismissed-delhi-hc.htmlTaxGuruen2026-09-12T01:59:00+05:30Delayed Writ Against Appealable Gold Confiscation Order Dismissed: Delhi HC https://taxguru.in/income-tax/salary-tds-eliminate-section-249-4-advance-tax-requirement-itat-visakhapatnam.htmlTaxGuruen2026-09-12T01:56:00+05:30Salary TDS May Eliminate Section 249(4)(b) Advance-Tax Requirement: ITAT Visakhapatnam https://taxguru.in/income-tax/assessment-against-deceased-assessee-null-void-section-153a-itat-amritsar.htmlTaxGuruen2026-09-12T01:54:19+05:30Assessment against deceased assessee null & void under Section 153A: ITAT Amritsar https://taxguru.in/income-tax/itat-hyderabad-quashes-reassessment-invalid-section-151-approval-penalty-deleted.htmlTaxGuruen2026-09-12T01:53:14+05:30ITAT Hyderabad Quashes Reassessment for Invalid Section 151 Approval, Penalty Deleted https://taxguru.in/income-tax/reassessment-notice-sc-protected-limitation-invalid-allahabad-hc.htmlTaxGuruen2026-09-12T01:52:15+05:30Reassessment Notice Beyond SC-Protected Limitation Is Invalid: Allahabad HC https://taxguru.in/income-tax/section-115jb-mat-not-applicable-national-dairy-development-board-gujarat-hc.htmlTaxGuruen2026-09-12T01:50:49+05:30Section 115JB MAT Not Applicable to National Dairy Development Board: Gujarat HC https://taxguru.in/income-tax/business-commencement-date-cannot-replace-incorporation-date-section-54gb-itat-hyderabad.htmlTaxGuruen2026-09-12T01:50:05+05:30Business Commencement Date Cannot Replace Incorporation Date Under Section 54GB: ITAT Hyderabad https://taxguru.in/custom-duty/address-change-non-intimation-cannot-justify-customs-broker-licence-revocation-cestat-delhi.htmlTaxGuruen2026-09-12T01:48:16+05:30Address Change Non-Intimation Cannot Justify Customs Broker Licence Revocation: CESTAT Delhi https://taxguru.in/corporate-law/pending-fraud-proceedings-cannot-block-resolution-plan-approval-nclt-hyderabad.htmlTaxGuruen2026-09-12T01:47:01+05:30Pending Fraud Proceedings Cannot Block Resolution Plan Approval: NCLT Hyderabad https://taxguru.in/company-law/nclat-quashes-ed-cbi-notices-failure-satisfy-section-213.htmlTaxGuruen2026-09-12T01:45:49+05:30NCLAT Quashes ED and CBI Notices for Failure to Satisfy Section 213(b) https://taxguru.in/custom-duty/customs-broker-entitled-cross-examine-relied-witnesses-delhi-hc.htmlTaxGuruen2026-09-12T01:45:00+05:30Customs Broker Entitled to Cross-Examine Relied-Upon Witnesses: Delhi HC https://taxguru.in/company-law/nclat-chennai-directs-meetings-california-burrito-cross-border-merger-scheme.htmlTaxGuruen2026-09-12T01:44:40+05:30NCLAT Chennai Directs Meetings for California Burrito Cross-Border Merger Scheme https://taxguru.in/corporate-law/nclt-guwahati-admits-uco-bank-section-7-petition-against-rmd-hotels.htmlTaxGuruen2026-09-12T01:43:17+05:30NCLT Guwahati Admits UCO Bank Section 7 Petition Against RMD Hotels https://taxguru.in/goods-and-service-tax/rajasthan-hc-condones-167-day-gst-appeal-delay-statutory-period-article-226.htmlTaxGuruen2026-09-12T01:41:03+05:30Rajasthan HC Condones 167-Day GST Appeal Delay Beyond Statutory Period Under Article 226 https://taxguru.in/service-tax/unregistered-bpo-premises-not-bar-cenvat-credit-cestat-allahabad.htmlTaxGuruen2026-09-12T01:35:36+05:30Unregistered BPO Premises Do Not Bar CENVAT Credit: CESTAT Allahabad https://taxguru.in/income-tax/clerical-error-return-preparer-not-create-taxable-income-itat-delhi.htmlTaxGuruen2026-09-12T01:33:32+05:30Clerical Error by Return Preparer Does Not Create Taxable Income: ITAT Delhi https://taxguru.in/income-tax/bookmyshow-convenience-fee-section-194h-tds-itat-mumbai.htmlTaxGuruen2026-09-12T01:31:31+05:30BookMyShow Convenience Fee Outside Section 194H TDS: ITAT Mumbai https://taxguru.in/corporate-law/nclt-jaipur-admits-section-9-cirp-unpaid-polymer-supply-dues.htmlTaxGuruen2026-09-12T01:29:52+05:30NCLT Jaipur Admits Section 9 CIRP for Unpaid Polymer Supply Dues https://taxguru.in/custom-duty/customs-confiscation-challenge-follow-statutory-appeal-route-delhi-hc.htmlTaxGuruen2026-09-12T01:28:08+05:30Customs Confiscation Challenge Must Follow Statutory Appeal Route: Delhi HC https://taxguru.in/income-tax/post-polio-disability-justifies-607-day-appeal-delay-itat-rajkot.htmlTaxGuruen2026-09-12T01:25:09+05:30Post-Polio Disability Justifies 607-Day Appeal Delay: ITAT Rajkot https://taxguru.in/corporate-law/nclat-upholds-section-10-ibc-rejection-reduces-penalty-malicious-filing.htmlTaxGuruen2026-09-12T01:22:47+05:30NCLAT Upholds Section 10 IBC Rejection, Reduces Penalty for Malicious Filing https://taxguru.in/service-tax/andhra-pradesh-hc-dismisses-gst-writ-unclean-hands-service-tax-dispute.htmlTaxGuruen2026-09-12T01:21:50+05:30AP HC Dismisses GST Writ Over Unclean Hands in Service Tax Dispute https://taxguru.in/custom-duty/delhi-hc-dismisses-gold-confiscation-writ-leaves-section-124-issues-open.htmlTaxGuruen2026-09-12T01:21:02+05:30Delhi HC Dismisses Gold Confiscation Writ, Leaves Section 124 Issues Open https://taxguru.in/service-tax/statutory-board-not-taxable-security-agency-service-cestat-chandigarh.htmlTaxGuruen2026-09-12T01:19:14+05:30Statutory Board Not Taxable as Security Agency Service: CESTAT Chandigarh https://taxguru.in/service-tax/bus-terminal-adda-fees-not-taxable-business-support-service-cestat-chandigarh.htmlTaxGuruen2026-09-12T01:17:16+05:30Bus Terminal Adda-Fees Not Taxable as Business Support Service: CESTAT Chandigarh https://taxguru.in/income-tax/itat-delhi-quashes-reassessment-mechanical-section-151-sanction.htmlTaxGuruen2026-09-12T01:15:50+05:30ITAT Delhi Quashes Reassessment for Mechanical Section 151 Sanction https://taxguru.in/custom-duty/delhi-hc-dismisses-gold-release-petition-directs-time-bound-customs-hearing.htmlTaxGuruen2026-09-12T01:15:09+05:30Delhi HC Dismisses Gold Release Petition, Directs Time-Bound Customs Hearing https://taxguru.in/custom-duty/delhi-high-court-dismisses-gold-confiscation-writ-grants-customs-revision-liberty.htmlTaxGuruen2026-09-12T01:14:30+05:30Delhi High Court Dismisses Gold Confiscation Writ, Grants Customs Revision Liberty https://taxguru.in/custom-duty/delhi-hc-directs-customs-adjudication-deciding-release-detained-gold-bars.htmlTaxGuruen2026-09-12T01:12:02+05:30Delhi HC directs Customs adjudication before deciding release of detained gold bars https://taxguru.in/custom-duty/delhi-hc-upholds-gold-detention-petitioners-records-disputed-scn-non-compliance.htmlTaxGuruen2026-09-12T01:10:53+05:30Delhi HC Upholds Gold Detention Where Petitioner’s Own Records Disputed SCN Non-Compliance https://taxguru.in/income-tax/itat-varanasi-remands-rs-1-04-crore-cash-deposit-addition-revised-sft.htmlTaxGuruen2026-09-12T01:09:57+05:30ITAT Varanasi Remands ₹1.04 Crore Cash Deposit Addition After Revised SFT https://taxguru.in/goods-and-service-tax/kerala-hc-directs-reconsideration-itc-denial-financial-years-2018-21.htmlTaxGuruen2026-09-12T01:07:25+05:30Kerala HC Directs Reconsideration of ITC Denial for Financial Years 2018-21 https://taxguru.in/income-tax/reassessment-void-absence-mandatory-section-143-2-notice-gujarat-hc.htmlTaxGuruen2026-09-12T01:06:39+05:30Reassessment Void for Absence of Mandatory Section 143(2) Notice: Gujarat HC  https://taxguru.in/income-tax/itat-mumbai-upholds-section-270a-penalty-return-filed-reassessment-notice.htmlTaxGuruen2026-09-12T01:05:53+05:30ITAT Mumbai Upholds Section 270A Penalty After Return Filed Only Following Reassessment Notice https://taxguru.in/income-tax/section-13-3-benefit-cannot-cancel-section-12ab-registration-itat-delhi.htmlTaxGuruen2026-09-12T00:48:21+05:30Section 13(3) Benefit Alone Cannot Cancel Section 12AB Registration: ITAT Delhi https://taxguru.in/income-tax/bank-draft-seized-party-cannot-establish-assessee-ownership-sc.htmlTaxGuruen2026-09-12T00:45:25+05:30Bank Draft Seized From Third Party Cannot Establish Assessee Ownership: SC https://taxguru.in/income-tax/bank-draft-seized-party-cannot-establish-assessee-ownership-bombay-hc.htmlTaxGuruen2026-09-12T00:44:42+05:30Bank Draft Seized From Third Party Cannot Establish Assessee Ownership: Bombay HC https://taxguru.in/goods-and-service-tax/delayed-gst-appeal-restored-merits-hearing-rajasthan-hc.htmlTaxGuruen2026-09-12T00:43:50+05:30Delayed GST Appeal Restored for Merits Hearing: Rajasthan HC https://taxguru.in/goods-and-service-tax/delayed-gst-appeal-restored-statutory-limitation-rajasthan-high-court.htmlTaxGuruen2026-09-12T00:43:08+05:30Delayed GST Appeal Restored Despite Statutory Limitation: Rajasthan HC https://taxguru.in/excise-duty/excise-act-section-11bb-interest-mandatory-delayed-refunds-bombay-hc.htmlTaxGuruen2026-09-12T00:42:24+05:30Excise Act Section 11BB Interest Mandatory on Delayed Refunds: Bombay HC https://taxguru.in/service-tax/cenvat-credit-allowed-office-repair-works-contract-quiz-competition-credit-denied-cestat-bangalore.htmlTaxGuruen2026-09-12T00:40:41+05:30CENVAT Credit Allowed on Office Repair Works Contract, Quiz Competition Credit Denied: CESTAT Bangalore https://taxguru.in/service-tax/cenvat-credit-club-membership-allowed-business-purposes-cestat-mumbai.htmlTaxGuruen2026-09-12T00:39:48+05:30CENVAT Credit on Club Membership Allowed for Business Purposes: CESTAT Mumbai https://taxguru.in/service-tax/real-estate-agency-works-contract-services-qualify-input-services-cestat-bangalore.htmlTaxGuruen2026-09-12T00:38:45+05:30Real Estate Agency & Works Contract Services Qualify as Input Services: CESTAT Bangalore https://taxguru.in/service-tax/cenvat-credit-allowed-employee-accident-vehicle-insurance-cestat-mumbai.htmlTaxGuruen2026-09-12T00:36:41+05:30CENVAT Credit Allowed on Employee, Accident and Vehicle Insurance: CESTAT Mumbai https://taxguru.in/excise-duty/cenvat-refund-cannot-denied-no-nexus-without-rule-14-proceedings-telangana-hc.htmlTaxGuruen2026-09-12T00:34:52+05:30CENVAT Refund Cannot Be Denied for No Nexus Without Rule 14 Proceedings: Telangana HC https://taxguru.in/service-tax/delhi-hc-mandates-biometric-aadhaar-authentication-gst-registrations-nationwide.htmlTaxGuruen2026-09-11T23:46:56+05:30Delhi HC mandates biometric Aadhaar authentication for all GST registrations nationwide https://taxguru.in/income-tax/jao-cannot-issue-section-148-notice-hc-strikes-section-147a.htmlTaxGuruen2026-09-11T23:40:50+05:30JAO Cannot Issue Section 148 Notice: P&H HC Strikes Down Section 147A https://taxguru.in/income-tax/itat-holds-real-net-online-gaming-winnings-taxable-section-115bb.htmlTaxGuruen2026-09-11T23:10:51+05:30Only Real Net Online Gaming Winnings Taxable Under Section 115BB: ITAT Chennai https://taxguru.in/income-tax/itat-delhi-deletes-rs-2-82-crore-bogus-purchase-addition-lack-ao-investigation.htmlTaxGuruen2026-09-11T23:05:13+05:30ITAT Delhi Deletes ₹2.82 Crore Bogus Purchase Addition for Lack of AO Investigation https://taxguru.in/income-tax/section-147a-struck-jao-notices-invalid-jyoti-sareen-punjab-haryana-hc.htmlTaxGuruen2026-09-11T21:55:17+05:30Section 147A Struck Down, JAO Notices Invalid: Jyoti Sareen (Punjab & Haryana HC) https://taxguru.in/income-tax/cit-sociedade-de-fomento-industrial-supreme-court-upholds-section-10b-exemption-eou.htmlTaxGuruen2026-09-11T19:35:34+05:30CIT Vs Sociedade De Fomento Industrial: SC Upholds Section 10B Exemption for New EOU https://taxguru.in/income-tax/itat-hyderabad-quashes-reassessment-section-148-notice-issued-1-april-2021.htmlTaxGuruen2026-09-11T19:34:12+05:30ITAT Hyderabad Quashes Reassessment for Section 148 Notice Issued on 1 April 2021 https://taxguru.in/income-tax/telangana-hc-quashes-reassessment-notices-31-march-2021-time-barred.htmlTaxGuruen2026-09-11T19:33:53+05:30Telangana HC Quashes Reassessment Notices Sent After 31 March 2021 as Time-Barred https://taxguru.in/corporate-law/multiple-dishonoured-cheques-covered-complaint-karnataka-hc.htmlTaxGuruen2026-09-11T19:32:18+05:30Multiple Dishonoured Cheques Can Be Covered in One Complaint: Karnataka HC https://taxguru.in/income-tax/bombay-high-court-upholds-section-10b-benefit-section-14a-relief-eou.htmlTaxGuruen2026-09-11T19:31:33+05:30Bombay High Court Upholds Section 10B Benefit and Section 14A Relief for EOU https://taxguru.in/income-tax/rajasthan-hc-quashes-reassessment-notices-short-notice-limitation-bar.htmlTaxGuruen2026-09-11T19:17:26+05:30Rajasthan HC Quashes Reassessment Notices for Short Notice and Limitation Bar https://taxguru.in/corporate-law/supreme-court-rejects-consolidation-cheque-cases-orders-day-hearing.htmlTaxGuruen2026-09-11T19:16:43+05:30SC Rejects Consolidation of Four Cheque Cases, Orders Same-Day Hearing https://taxguru.in/income-tax/sft-2518-submission-procedure-mutual-fund-transactions-rsta-2025-2026.htmlTaxGuruen2026-09-11T19:14:12+05:30SFT-2518 Submission Procedure for Mutual Fund Transactions by RSTA (2025–2026) https://taxguru.in/income-tax/format-procedures-sft-2517-depository-transactions-section-508-1.htmlTaxGuruen2026-09-11T19:11:02+05:30Format & Procedures for SFT-2517 (Depository Transactions) under Section 508(1) https://taxguru.in/sebi/sebi-consultation-paper-applicability-cyber-security-framework-miis-subsidiaries.htmlTaxGuruen2026-09-11T19:06:48+05:30SEBI Consultation Paper on Applicability of IT & Cyber Security Framework of MIIs to Their Subsidiaries https://taxguru.in/sebi/sebi-felicitates-securities-market-techsprint-winners-global-fintech-fest-2026.htmlTaxGuruen2026-09-11T19:05:37+05:30SEBI Felicitates Securities Market TechSprint Winners at Global Fintech Fest 2026 https://taxguru.in/rbi/rbi-priority-sector-lending-amendment-directions-2026-anbc-exemption-cut-off-revised-august-31-2026.htmlTaxGuruen2026-09-11T19:05:13+05:30RBI Priority Sector Lending Third Amendment Directions, 2026 – ANBC Exemption Cut-off Revised to August 31, 2026 https://taxguru.in/rbi/rbi-issues-amendment-directions-local-area-banks-crr-slr.htmlTaxGuruen2026-09-11T19:03:27+05:30RBI Issues Second Amendment Directions for Local Area Banks on CRR and SLR https://taxguru.in/corporate-law/hp-hc-specifies-no-offence-rape-promise-marriage.htmlTaxGuruen2026-09-11T19:01:46+05:30HP HC Specifies When No Offence of Rape Made Out on Promise of Marriage https://taxguru.in/company-law/director-kyc-compliance-dir-3-kyc-filing-process-din-holders.htmlTaxGuruen2026-09-11T18:57:55+05:30Director KYC Compliance and DIR-3 KYC Filing Process for DIN Holders https://taxguru.in/finance/commerce-rules-key-amendments-1-january-2027.htmlTaxGuruen2026-09-11T18:54:45+05:30E-Commerce Rules: Key Amendments from 1 January 2027 https://taxguru.in/chartered-accountant/audit-manual-2025-2026-small-medium-enterprises-editable-formats.htmlTaxGuruen2026-09-11T18:42:30+05:30Audit Manual 2025-2026 – Small & Medium Enterprises with Editable Formats https://taxguru.in/income-tax/itat-delhi-remits-rs-1-60-crore-demonetisation-cash-addition-fresh-examination.htmlTaxGuruen2026-09-11T18:42:27+05:30ITAT Delhi Remits ₹1.60 Crore Demonetisation Cash Addition for Fresh Examination https://taxguru.in/income-tax/itat-delhi-quashes-section-153c-assessment-deemed-search-date-fell-cut-off.htmlTaxGuruen2026-09-11T18:32:02+05:30ITAT Delhi Quashes Section 153C Assessment Where Deemed Search Date Fell After Cut-off https://taxguru.in/goods-and-service-tax/telangana-hc-appeal-against-gst-drc-07-order.htmlTaxGuruen2026-09-11T18:22:25+05:30Telangana HC Allows Appeal Against GST DRC-07 Order https://taxguru.in/income-tax/trade-association-eligible-12a-80g-registration-rules-itat-delhi.htmlTaxGuruen2026-09-11T18:15:49+05:30Trade Association Eligible for 12A and 80G Registration, Rules ITAT Delhi https://taxguru.in/income-tax/itat-chennai-quashes-reassessment-invalid-section-151-approval-years.htmlTaxGuruen2026-09-11T17:56:31+05:30ITAT Chennai Quashes Reassessment for Invalid Section 151 Approval After Three Years https://taxguru.in/income-tax/itat-chennai-trusts-gross-receipts-cannot-taxed-without-computing-admissible-expenditure.htmlTaxGuruen2026-09-11T17:47:59+05:30Trust’s Gross Receipts Cannot Be Taxed Without Computing Admissible Expenditure: ITAT Chennai https://taxguru.in/goods-and-service-tax/unsigned-gst-drc-01-drc-07-challenge-left-open-appeal-allowed-telangana-hc.htmlTaxGuruen2026-09-11T17:47:32+05:30Unsigned GST DRC-01 and DRC-07 Challenge Left Open, Appeal Allowed: Telangana HC https://taxguru.in/goods-and-service-tax/section-54-1-gst-refund-time-limit-directory-mandatory-emerging-judicial-divide.htmlTaxGuruen2026-09-11T17:43:20+05:30Section 54(1) GST Refund Time Limit: Directory or Mandatory? Emerging Judicial Divide https://taxguru.in/goods-and-service-tax/transaction-money-money-consideration-gst.htmlTaxGuruen2026-09-11T17:28:08+05:30Transaction in Money vs Money as Consideration under GST https://taxguru.in/income-tax/chennai-itat-deletes-rs-43-55-lakh-addition-recorded-paddy-cash-sales.htmlTaxGuruen2026-09-11T17:22:05+05:30Chennai ITAT Deletes ₹43.55 Lakh Addition for Recorded Paddy Cash Sales https://taxguru.in/goods-and-service-tax/gst-department-never-pays-interest-late-refunds.htmlTaxGuruen2026-09-11T17:01:36+05:30Why GST Department Almost Never Pays You Interest on Late Refunds? https://taxguru.in/sebi/pre-ipo-runway-18-months-drhp-filing-demand.htmlTaxGuruen2026-09-11T17:00:45+05:30Pre-IPO Runway: What 18 Months Before DRHP Filing Actually Demand https://taxguru.in/income-tax/taxation-business-income-loss-set-off-turnover-rules.htmlTaxGuruen2026-09-11T16:41:30+05:30F&O Taxation: Business Income, Loss Set-Off and Turnover Rules https://taxguru.in/income-tax/itat-bengaluru-quashes-12ab-rejection-directs-fresh-examination-hearing-trust.htmlTaxGuruen2026-09-11T16:38:33+05:30ITAT Bengaluru Quashes 12AB Rejection, Directs Fresh Examination After Hearing Trust https://taxguru.in/income-tax/punjab-accountants-association-seeks-tax-audit-report-due-date-extension-31-october-2026.htmlTaxGuruen2026-09-11T16:26:00+05:30Punjab Accountants Association Seeks Tax Audit Report Due Date Extension to 31 October 2026 https://taxguru.in/income-tax/itat-bangalore-deletes-farm-expense-disallowances-unabated-years-without-incriminating-material.htmlTaxGuruen2026-09-11T16:16:02+05:30ITAT Bangalore Deletes Farm Expense Disallowances for Unabated Years Without Incriminating Material https://taxguru.in/rbi/investing-nepal-2026-practical-guide-indian-businesses-advisors.htmlTaxGuruen2026-09-11T16:12:09+05:30Investing in Nepal in 2026: A Practical Guide for Indian Businesses & Their Advisors https://taxguru.in/corporate-law/risk-event-based-posh-compliance-calendar-key-legal-triggers.htmlTaxGuruen2026-09-11T16:05:11+05:30Risk- and Event-Based POSH Compliance Calendar: Key Legal Triggers https://taxguru.in/company-law/audit-trail-compliance-rule-3-1-rule-11-practitioners-guide.htmlTaxGuruen2026-09-11T16:04:10+05:30Audit Trail Compliance under Rule 3(1) and Rule 11(g): A Practitioner’s Guide https://taxguru.in/income-tax/itat-chennai-remands-section-69a-cash-deposit-addition-fresh-examination.htmlTaxGuruen2026-09-11T16:01:57+05:30ITAT Chennai Remands Section 69A Cash Deposit Addition for Fresh Examination https://taxguru.in/corporate-law/decriminalisation-due-diligence-corporate-laws-amendment-bill-2026-impact.htmlTaxGuruen2026-09-11T15:58:48+05:30Decriminalisation & Due Diligence: Corporate Laws Amendment Bill 2026 Impact on M&A https://taxguru.in/finance/physical-verification-reports-daily-reconciliation-matters-fieldwork.htmlTaxGuruen2026-09-11T15:52:19+05:30Physical Verification Reports: Why Daily Reconciliation Matters During Fieldwork https://taxguru.in/corporate-law/long-possession-without-hostile-animus-not-confer-title-supreme-court.htmlTaxGuruen2026-09-11T15:25:17+05:30Long Possession Without Hostile Animus Does Not Confer Title: SC https://taxguru.in/income-tax/itat-bangalore-excludes-functionally-software-comparables-transfer-pricing-case.htmlTaxGuruen2026-09-11T15:05:22+05:30ITAT Bangalore Excludes Functionally Different Software Comparables in Transfer Pricing Case https://taxguru.in/corporate-law/sez-policy-promise-protects-pre-ordinance-lease-stamp-duty-gujarat-hc.htmlTaxGuruen2026-09-11T14:17:53+05:30SEZ Policy Promise Protects Pre-Ordinance Lease from Stamp Duty: Gujarat HC https://taxguru.in/income-tax/section-148a-order-set-ignoring-reply-delhi-high-court.htmlTaxGuruen2026-09-11T14:05:04+05:30Section 148A(d) Order Set Aside for Ignoring Reply: Delhi High Court https://taxguru.in/rbi/fema-ndi-amendment-rules-2026-foreign-individual-investment-liberalised.htmlTaxGuruen2026-09-11T14:03:38+05:30FEMA NDI Third Amendment Rules 2026: Foreign Individual Investment Liberalised https://taxguru.in/custom-duty/caar-mumbai-declines-ruling-roasted-areca-nuts-classifies-pistachios-almonds-cashews.htmlTaxGuruen2026-09-11T13:46:19+05:30CAAR Mumbai declines ruling on roasted areca nuts; classifies pistachios, almonds & cashews https://taxguru.in/custom-duty/caar-delhi-declines-classification-ruling-roasted-areca-nuts-due-madras-hc-decision.htmlTaxGuruen2026-09-11T13:42:56+05:30CAAR Delhi Declines Classification Ruling on Roasted Areca Nuts Due to Madras HC Decision https://taxguru.in/income-tax/reassessment-based-change-opinion-quashed-scrutiny-delhi-high-court.htmlTaxGuruen2026-09-11T13:05:13+05:30Reassessment Based on Change of Opinion Quashed After Scrutiny: Delhi HC https://taxguru.in/corporate-law/irdai-imposes-rs-1-crore-penalty-indusind-bank-corporate-agent-regulatory-violations.htmlTaxGuruen2026-09-11T12:48:35+05:30IRDAI Imposes Rs. 1 Crore Penalty on IndusInd Bank for Corporate Agent Regulatory Violations https://taxguru.in/corporate-law/irdai-order-rs-1-crore-penalty-canara-hsbc-life-insurance-mis-selling-88-year.htmlTaxGuruen2026-09-11T12:46:30+05:30IRDAI Order: ₹1 Crore Penalty on Canara HSBC Life Insurance for Mis-selling to 88-Year-Old https://taxguru.in/goods-and-service-tax/itc-missed-gstr-3b-claimed-gstr-9-legal-position.htmlTaxGuruen2026-09-11T12:39:44+05:30Can ITC Missed in GSTR-3B Be Claimed Through GSTR-9? Legal Position https://taxguru.in/corporate-law/santoor-advertisement-depicting-dettol-not-disparage-dettol-delhi-hc.htmlTaxGuruen2026-09-11T12:37:48+05:30Santoor Advertisement Depicting Dettol Does Not Disparage Dettol: Delhi HC https://taxguru.in/income-tax/tax-paid-income-genuine-hardship-delhi-high-court.htmlTaxGuruen2026-09-11T12:30:35+05:30Tax Paid Twice on Same Income Is Genuine Hardship: Delhi HC https://taxguru.in/goods-and-service-tax/omission-rule-96-10-without-saving-clause-ends-pending-gst-refund-proceedings-sc.htmlTaxGuruen2026-09-11T12:26:15+05:30Omission of Rule 96(10) Without Saving Clause Ends Pending GST Refund Proceedings: SC https://taxguru.in/income-tax/ao-cannot-disregard-tribunal-order-revenue-filed-appeal-bombay-hc.htmlTaxGuruen2026-09-11T12:18:48+05:30AO Cannot Disregard Tribunal Order Merely Because Revenue Filed Appeal: Bombay HC https://taxguru.in/income-tax/capital-gain-case-family-owned-immovable-property-plot-land.htmlTaxGuruen2026-09-11T12:12:43+05:30Capital Gain in case of Family-Owned Immovable Property or Plot of Land https://taxguru.in/goods-and-service-tax/recovery-person-gst-act-charged-collected-tax.htmlTaxGuruen2026-09-11T12:06:22+05:30GST Recovery Can Be Made Only From the Person Who Charged & Collected It: SC https://taxguru.in/corporate-law/delhi-hc-stays-30-cheque-complaint-challenge-section-219-cr.htmlTaxGuruen2026-09-11T10:30:57+05:30Delhi HC Stays 30-Cheque Complaint After Challenge Under Section 219 Cr.P.C. https://taxguru.in/income-tax/section-148-notice-giving-shorter-filing-period-invalid-itat-raipur-quashes-reassessment.htmlTaxGuruen2026-09-11T01:30:36+05:30Section 148 notice giving shorter filing period invalid, ITAT Raipur quashes reassessment https://taxguru.in/income-tax/land-conversion-stock-trade-rejected-10-percent-section-50c-relief-granted-itat-surat.htmlTaxGuruen2026-09-11T01:28:57+05:30Land Conversion Into Stock-in-Trade Rejected, 10% Section 50C Relief Granted: ITAT Surat https://taxguru.in/income-tax/itat-kolkata-upholds-deletion-additions-derivative-loss-section-50c.htmlTaxGuruen2026-09-11T01:27:48+05:30ITAT Kolkata Upholds Deletion of Additions for Derivative Loss and Section 50C https://taxguru.in/income-tax/unrequired-additional-commissioner-approval-vitiates-section-143-3-assessment-itat-delhi.htmlTaxGuruen2026-09-11T01:26:17+05:30Unrequired Additional Commissioner approval vitiates Section 143(3) assessment: ITAT Delhi https://taxguru.in/income-tax/section-153d-approval-invalid-survey-assessment-itat-delhi-quashes-section-143-3-order.htmlTaxGuruen2026-09-11T01:25:14+05:30Section 153D approval invalid for survey assessment, ITAT Delhi quashes Section 143(3) order https://taxguru.in/income-tax/search-assessment-requires-section-148-route-itat-delhi-quashes-section-143-3-order.htmlTaxGuruen2026-09-11T01:21:21+05:30Search before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order https://taxguru.in/corporate-law/belated-writ-petition-challenging-aft-order-dismissed-kerala-high-court.htmlTaxGuruen2026-09-11T01:20:41+05:30Belated Writ Petition Challenging AFT Order Dismissed by Kerala High Court https://taxguru.in/goods-and-service-tax/karnataka-hc-directs-reimbursement-12-percent-gst-civil-contractor.htmlTaxGuruen2026-09-11T01:13:58+05:30Karnataka HC Directs Reimbursement of 12% GST to Civil Contractor https://taxguru.in/corporate-law/suo-motu-revision-cannot-enhance-sentence-accused-appeal-supreme-court.htmlTaxGuruen2026-09-11T01:12:56+05:30Suo Motu Revision Cannot Enhance Sentence in Accused Appeal: SC https://taxguru.in/income-tax/section-80g-rejection-set-no-show-notice-gujarat-hc.htmlTaxGuruen2026-09-11T01:11:39+05:30Section 80G Rejection Set Aside for No Show Cause Notice: Gujarat HC https://taxguru.in/income-tax/section-80g-approval-upheld-section-12aa-registration-remained-valid-chhattisgarh-hc.htmlTaxGuruen2026-09-11T01:08:38+05:30Section 80G Approval Upheld Where Section 12AA Registration Remained Valid: Chhattisgarh HC https://taxguru.in/service-tax/business-auxiliary-service-not-applicable-outsourced-statutory-rto-functions-cestat-bangalore.htmlTaxGuruen2026-09-11T01:06:41+05:30Business Auxiliary Service not applicable to outsourced statutory RTO functions: CESTAT Bangalore https://taxguru.in/income-tax/section-12aa-3-cancellation-cannot-rest-section-2-15-proviso-bombay-hc.htmlTaxGuruen2026-09-11T01:05:25+05:30Section 12AA(3) Cancellation Cannot Rest Merely on Section 2(15) Proviso: Bombay HC https://taxguru.in/income-tax/bonus-shares-retain-capital-character-unless-converted-stock-trade-bombay-hc.htmlTaxGuruen2026-09-11T01:00:10+05:30Bonus Shares Retain Capital Character Unless Converted Into Stock-in-Trade: Bombay HC https://taxguru.in/service-tax/cestat-sets-service-tax-foreign-bank-charges-regulatory-consultancy.htmlTaxGuruen2026-09-11T00:59:00+05:30CESTAT Sets Aside Service Tax on Foreign Bank Charges and Regulatory Consultancy https://taxguru.in/service-tax/cestat-cenvat-refund-input-services-without-output-nexus.htmlTaxGuruen2026-09-11T00:58:38+05:30CESTAT Allows CENVAT Refund for Input Services Without One-to-One Output Nexus https://taxguru.in/service-tax/sanctioned-cenvat-refund-cannot-collaterally-recovered-section-73-cestat-chandigarh.htmlTaxGuruen2026-09-11T00:57:52+05:30Sanctioned CENVAT Refund Cannot Be Collaterally Recovered Under Section 73: CESTAT Chandigarh https://taxguru.in/goods-and-service-tax/rajasthan-high-court-rejects-delayed-gst-appeal-statutory-limitation.htmlTaxGuruen2026-09-11T00:56:56+05:30Rajasthan High Court Rejects Delayed GST Appeal Beyond Statutory Limitation https://taxguru.in/income-tax/section-68-share-capital-addition-deleted-bogus-purchases-restricted-5-percent-mumbai-itat.htmlTaxGuruen2026-09-11T00:32:00+05:30Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT https://taxguru.in/excise-duty/cenvat-credit-reverse-charge-service-tax-challan-allowed-cestat-ahmedabad.htmlTaxGuruen2026-09-11T00:00:06+05:30CENVAT Credit on Reverse Charge Service Tax Challan Allowed: CESTAT Ahmedabad https://taxguru.in/service-tax/mining-activities-taxable-june-2007-mining-service-cestat-bangalore.htmlTaxGuruen2026-09-10T23:53:52+05:30Mining Activities Taxable Only From June 2007 Under Mining Service: CESTAT Bangalore https://taxguru.in/income-tax/asian-paints-dealer-trips-colour-idea-stores-incentives-allowed-business-expenses.htmlTaxGuruen2026-09-10T23:50:18+05:30Asian Paints Dealer Trips, Colour Idea Stores & Incentives Allowed as Business Expenses https://taxguru.in/service-tax/coal-transportation-mines-not-mining-service-cestat-kolkata.htmlTaxGuruen2026-09-10T23:46:22+05:30Coal Transportation Within and Outside Mines Not Mining Service: CESTAT Kolkata https://taxguru.in/service-tax/coal-transportation-incidental-loading-not-cargo-handling-service-cestat-delhi.htmlTaxGuruen2026-09-10T23:41:12+05:30Coal Transportation with Incidental Loading Not Cargo Handling Service: CESTAT Delhi https://taxguru.in/service-tax/coal-transportation-mines-not-cargo-handling-service-cestat-delhi.htmlTaxGuruen2026-09-10T23:40:19+05:30Coal Transportation Within Mines Not Cargo Handling Service: CESTAT Delhi https://taxguru.in/income-tax/incorrect-12a-registration-clause-cannot-defeat-trust-application-itat-ahmedabad.htmlTaxGuruen2026-09-10T23:39:54+05:30Incorrect 12A Registration Clause Cannot Alone Defeat Trust Application: ITAT Ahmedabad https://taxguru.in/service-tax/royalty-unregistered-foreign-trademarks-not-taxable-ipr-service-cestat-kolkata.htmlTaxGuruen2026-09-10T23:37:51+05:30Royalty for Unregistered Foreign Trademarks Not Taxable as IPR Service: CESTAT Kolkata https://taxguru.in/service-tax/fly-ash-evacuation-not-taxable-cleaning-service-cestat-kolkata.htmlTaxGuruen2026-09-10T23:33:03+05:30Fly Ash Evacuation Is Not Taxable as Cleaning Service: CESTAT Kolkata https://taxguru.in/service-tax/railway-works-ash-handling-service-tax-demands-set-cestat-kolkata.htmlTaxGuruen2026-09-10T23:32:24+05:30Railway Works and Ash Handling Service Tax Demands Set Aside by CESTAT Kolkata https://taxguru.in/income-tax/sc-dismisses-tds-challenge-external-development-charges-paid-huda.htmlTaxGuruen2026-09-10T23:29:44+05:30SC Dismisses TDS Challenge on External Development Charges Paid to HUDA https://taxguru.in/service-tax/service-tax-demand-quashed-indian-red-cross-society-cestat-chandigarh.htmlTaxGuruen2026-09-10T23:28:05+05:30Service Tax Demand Quashed for Indian Red Cross Society: CESTAT Chandigarh https://taxguru.in/goods-and-service-tax/gst-section-129-penalty-quashed-without-tax-evasion-intention-allahabad-hc.htmlTaxGuruen2026-09-10T23:21:34+05:30GST Section 129 Penalty Quashed Without Tax Evasion Intention: Allahabad HC https://taxguru.in/goods-and-service-tax/gst-section-129-penalty-quashed-technical-bill-error-allahabad-high-court.htmlTaxGuruen2026-09-10T23:19:24+05:30GST Section 129 Penalty Quashed for Technical E-Way Bill Error: Allahabad HC https://taxguru.in/goods-and-service-tax/gst-section-129-penalty-quashed-bill-lapse-without-tax-evasion-allahabad-hc.htmlTaxGuruen2026-09-10T23:14:42+05:30GST Section 129 Penalty Quashed for E-Way Bill Lapse Without Tax Evasion: Allahabad HC https://taxguru.in/goods-and-service-tax/gst-section-129-penalty-quashed-no-tax-evasion-intent-allahabad-high-court.htmlTaxGuruen2026-09-10T23:09:44+05:30GST Section 129 Penalty Quashed Where No Tax Evasion Intent Found: Allahabad HC https://taxguru.in/goods-and-service-tax/gst-audit-quashed-violating-15-day-notice-reply-requirement-andhra-pradesh-high-court.htmlTaxGuruen2026-09-10T23:07:24+05:30GST Audit Quashed for Violating 15-Day Notice and Reply Requirement: AP HC https://taxguru.in/corporate-law/ccpa-penalises-weblink-rs-10-lakh-misleading-explosive-listings-exportersindia.htmlTaxGuruen2026-09-10T22:53:45+05:30CCPA Penalises Weblink.In ₹10 Lakh for Misleading Explosive Listings on ExportersIndia https://taxguru.in/income-tax/karnataka-hc-quashes-section-153c-notices-based-loose-sheets-diaries.htmlTaxGuruen2026-09-10T22:47:01+05:30Karnataka HC Quashes Section 153C Notices Based on Loose Sheets and Diaries https://taxguru.in/goods-and-service-tax/chhattisgarh-hc-quashes-section-74-gst-notices-lacking-foundational-facts.htmlTaxGuruen2026-09-10T22:45:00+05:30Chhattisgarh HC Quashes Section 74 GST Notices Lacking Foundational Facts https://taxguru.in/sebi/demat-2-0-tokenised-corporate-bonds-pilot-faqs-sebi.htmlTaxGuruen2026-09-10T22:44:15+05:30Demat 2.0 Tokenised Corporate Bonds Pilot and FAQs: SEBI https://taxguru.in/corporate-law/cci-finds-no-dominance-dvc-command-area-closes-electricity-tariff-complaint.htmlTaxGuruen2026-09-10T22:37:48+05:30CCI finds no dominance in DVC Command Area & closes electricity tariff complaint https://taxguru.in/corporate-law/cci-closes-mahindra-warranty-complaint-externally-sourced-engine-oil-competition-act.htmlTaxGuruen2026-09-10T22:37:04+05:30CCI closes Mahindra warranty complaint over externally sourced engine oil under Competition Act https://taxguru.in/sebi/sebi-chairman-addresses-global-fintech-fest-2026-ai-tokenisation-market-regulation.htmlTaxGuruen2026-09-10T22:30:22+05:30SEBI Chairman Addresses Global Fintech Fest 2026 on AI, Tokenisation and Market Regulation https://taxguru.in/finance/ifsca-fund-management-second-amendment-regulations-2026.htmlTaxGuruen2026-09-10T22:29:52+05:30IFSCA (Fund Management) (Second Amendment) Regulations, 2026 https://taxguru.in/corporate-law/dissolved-firms-land-liquidated-partners-share-settled-sc.htmlTaxGuruen2026-09-10T19:53:42+05:30Partner’s Right in Unsold Firm Assets Survives Until Actual Settlement: SC https://taxguru.in/income-tax/penny-stock-ltcg-addition-deleted-without-assessee-specific-evidence-itat-delhi.htmlTaxGuruen2026-09-10T19:52:49+05:30Penny Stock Label Alone Cannot Convert Exempt LTCG Into Section 68 Addition: Delhi ITAT https://taxguru.in/income-tax/rent-paid-earn-subletting-income-deductible-section-57-itat-delhi.htmlTaxGuruen2026-09-10T19:47:41+05:30Rent Paid to Earn Subletting Income Deductible Under Section 57: ITAT Delhi https://taxguru.in/income-tax/itat-section-87a-rebate-stcg-111a-ay-2025-26.htmlTaxGuruen2026-09-10T19:39:50+05:30Section 87A Rebate Covers Section 111A Gains for AY 2025-26: ITAT Delhi https://taxguru.in/income-tax/itat-nagpur-deletes-jewellery-addition-rejects-retrospective-section-115bbe-tax.htmlTaxGuruen2026-09-10T19:33:27+05:30Wife’s Jewellery Found at Common Residence Cannot Be Added to Husband: Nagpur ITAT https://taxguru.in/income-tax/mumbai-itat-quashes-reassessment-pre-return-143-2-notice-deletes-rs-2-crore-section-68-addition.htmlTaxGuruen2026-09-10T19:32:57+05:30Investigation Report Alone Cannot Sustain ₹2 Crore Section 68 Addition: ITAT Mumbai https://taxguru.in/income-tax/mumbai-itat-restores-12ab-renewal-application-fresh-opportunity-furnish-documents.htmlTaxGuruen2026-09-10T19:15:42+05:30Section 12AB Renewal Cannot End Over One Missed Email: ITAT Mumbai https://taxguru.in/sebi/converting-privately-invit-publicly-offered-invit-trust-deed-ready.htmlTaxGuruen2026-09-10T19:09:59+05:30Converting a Privately Placed InvIT into a Publicly offered InvIT: Is Trust Deed Ready? https://taxguru.in/rbi/rbi-proposes-ban-revolving-credit-products-nbfcs.htmlTaxGuruen2026-09-10T19:00:03+05:30RBI Proposes Ban on Revolving Credit Products for Most NBFCs https://taxguru.in/company-law/mca-annual-filing-aoc-4-mgt-7-compliance-guide.htmlTaxGuruen2026-09-10T18:43:20+05:30MCA Annual Filing: AOC-4 and MGT-7 Compliance Guide https://taxguru.in/corporate-law/agm-venue-india-unlisted-companies-section-96.htmlTaxGuruen2026-09-10T18:41:51+05:30AGM Venue Anywhere in India for Unlisted Companies under Section 96 https://taxguru.in/corporate-law/anti-dilution-clauses-indian-venture-capital-legal-commercial-dimensions.htmlTaxGuruen2026-09-10T18:39:03+05:30Anti-Dilution Clauses in Indian Venture Capital: Legal & Commercial Dimensions https://taxguru.in/goods-and-service-tax/gst-treatment-companies-act-compliance-inter-corporate-loans.htmlTaxGuruen2026-09-10T18:32:47+05:30GST Treatment and Companies Act Compliance for Inter-Corporate Loans https://taxguru.in/goods-and-service-tax/master-playbook-handling-wrongful-credit-note-rejections-ims.htmlTaxGuruen2026-09-10T18:21:34+05:30How to Fix GST Credit Note Rejection and GSTR-3B Mismatch https://taxguru.in/corporate-law/supreme-court-acquits-accused-pecuniary-advantage-not-proved-pc-act.htmlTaxGuruen2026-09-10T18:16:32+05:30Section 13(1)(d) Conviction Cannot Survive Without Pecuniary Advantage: SC https://taxguru.in/income-tax/itat-delhi-deletes-rs-60-lakh-marriage-expenditure-addition-lack-evidence.htmlTaxGuruen2026-09-10T18:10:18+05:30ITAT Delhi Deletes Rs 60 Lakh Marriage Expenditure Addition for Lack of Evidence https://taxguru.in/income-tax/notice-firm-sufficient-recovery-firm-property-madras-high-court.htmlTaxGuruen2026-09-10T18:07:54+05:30Firm’s Property Can Be Auctioned Without Separate Notice to Every Partner: Madras HC https://taxguru.in/corporate-law/supreme-court-holds-arbitrator-decide-termination-excepted-matter-section-16.htmlTaxGuruen2026-09-10T17:53:58+05:30Excepted-Matter Objection Must First Be Decided by Arbitral Tribunal: SC https://taxguru.in/sebi/sebi-prove-buyback-fraud-suspicious-trading-patterns-sat-fresh-inquiry.htmlTaxGuruen2026-09-10T17:45:33+05:30Failed Buyback Alone Cannot Establish Fraud Without Corroborative Evidence: SC https://taxguru.in/goods-and-service-tax/gst-section-61-scrutiny-proper-officer-cannot-examine.htmlTaxGuruen2026-09-10T17:27:58+05:30GST Section 61 Scrutiny: What Proper Officer Can and Cannot Examine https://taxguru.in/corporate-law/supreme-court-upholds-arbitration-clause-personal-guarantees-integrated-loan-agreements.htmlTaxGuruen2026-09-10T17:08:33+05:30Arbitration Clause in Loan Agreement Binds Guarantor Through Contractual Incorporation: SC https://taxguru.in/corporate-law/fr-56-retirement-quashed-arbitrariness-malice-law-supreme-court.htmlTaxGuruen2026-09-10T17:05:05+05:30FR 56(j) Compulsory Retirement Cannot Rest on Unverified Allegations: SC https://taxguru.in/income-tax/delhi-itat-deletes-wrong-pan-tax-demand-condoning-4-442-day-delay.htmlTaxGuruen2026-09-10T16:39:51+05:30Wrong PAN Cannot Make One Taxpayer Liable for Another’s Income: Delhi ITAT https://taxguru.in/corporate-law/noida-cannot-deny-period-relief-due-inadequate-commercial-access-sc.htmlTaxGuruen2026-09-10T16:25:32+05:30Some Access Is Not Adequate Access Under Zero Period Policy: SC https://taxguru.in/income-tax/delhi-itat-upholds-quashing-time-barred-section-153c-assessment.htmlTaxGuruen2026-09-10T16:16:33+05:30Assessment Cannot Survive After Foundational Section 153C Notice Is Quashed: Delhi ITAT https://taxguru.in/income-tax/delhi-itat-quashes-reassessment-pcit-approval-pccit-section-151.htmlTaxGuruen2026-09-10T15:54:50+05:30Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151 https://taxguru.in/corporate-law/state-funded-free-travel-scheme-not-prima-facie-abuse-dominance-cci.htmlTaxGuruen2026-09-10T15:31:11+05:30State-Funded Free Travel Scheme Not Prima Facie Abuse of Dominance: CCI https://taxguru.in/income-tax/section-153c-clock-starts-receipt-seized-material-itat-delhi.htmlTaxGuruen2026-09-10T15:25:43+05:30Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT https://taxguru.in/corporate-law/ccpa-penalises-zen-restaurant-default-service-charge-levy.htmlTaxGuruen2026-09-10T15:23:31+05:30CCPA Penalises Zen Restaurant for Default Service Charge Levy https://taxguru.in/goods-and-service-tax/section-122-1a-cgst-act-prospective-retrospective.htmlTaxGuruen2026-09-10T15:18:44+05:30Section 122(1A) CGST Act: Prospective or Retrospective? https://taxguru.in/corporate-law/irdai-facilitates-ind-implementation-11-insurers-adopt-ind-fy-2026-27.htmlTaxGuruen2026-09-10T15:08:46+05:30IRDAI Facilitates Ind AS Implementation; 11 Insurers Adopt Ind AS from FY 2026-27 https://taxguru.in/corporate-law/ibbi-circular-due-diligence-insolvency-professionals-misuse-ibc-framework.htmlTaxGuruen2026-09-10T15:08:17+05:30IBBI Circular on Due Diligence by Insolvency Professionals Regarding Misuse of IBC Framework https://taxguru.in/income-tax/itat-pune-condones-delay-remands-appeal-cit-fresh-adjudication.htmlTaxGuruen2026-09-10T15:06:49+05:30ITAT Pune condones delay and remands appeal to CIT(A) for fresh adjudication https://taxguru.in/income-tax/delhi-itat-invalidates-reassessment-deletes-rs-46-48-lakh-commission-addition.htmlTaxGuruen2026-09-10T15:05:16+05:30Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi https://taxguru.in/custom-duty/scns-retain-separate-legal-identity-common-investigation-delhi-hc.htmlTaxGuruen2026-09-10T15:02:40+05:30Two SCNs Retain Separate Legal Identity Despite Common Investigation: Delhi HC https://taxguru.in/income-tax/delhi-itat-deletes-section-68-69a-addition-based-party-opening-balance.htmlTaxGuruen2026-09-10T14:55:46+05:30Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi https://taxguru.in/income-tax/section-139-8a-263-6-updated-return-regime-change.htmlTaxGuruen2026-09-10T14:52:43+05:30Section 139(8a) To 263(6): Did Updated Return Regime Actually Change? https://taxguru.in/income-tax/delhi-itat-quashes-ay-2017-18-reassessment-time-barred-section-149.htmlTaxGuruen2026-09-10T14:37:13+05:30New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi https://taxguru.in/income-tax/delhi-itat-dismisses-revenue-appeal-ay-2010-11-falls-section-153c.htmlTaxGuruen2026-09-10T14:23:11+05:30Delhi ITAT Dismisses Revenue Appeal as AY 2010-11 Falls Outside Section 153C https://taxguru.in/income-tax/annual-crisis-30th-september-tax-audit-deadline.htmlTaxGuruen2026-09-10T14:22:05+05:30Annual Crisis of 30th September Tax Audit Deadline https://taxguru.in/income-tax/itat-condones-163-day-delay-remands-section-69a-assessment-fresh-adjudication.htmlTaxGuruen2026-09-10T14:19:06+05:30ITAT Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication https://taxguru.in/corporate-law/allahabad-high-court-rejects-bail-application-maulana-tauqeer-raza-khan.htmlTaxGuruen2026-09-10T14:07:38+05:30Allahabad HC Rejects Bail Application of Maulana Tauqeer Raza Khan https://taxguru.in/income-tax/153c-notice-quashed-deemed-search-date-fell-cut-off-delhi-itat.htmlTaxGuruen2026-09-10T14:02:38+05:30153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT https://taxguru.in/income-tax/section-153c-assessments-quashed-deemed-search-date-fell-01-04-2021-delhi-itat.htmlTaxGuruen2026-09-10T13:44:50+05:30Delayed Transfer of Seized Material Invalidates Seven Section 153C Assessments: ITAT Delhi https://taxguru.in/income-tax/delhi-itat-holds-noida-lease-rent-tds-liable-remands-section-201-default.htmlTaxGuruen2026-09-10T12:55:39+05:30Form 26A Protection Requires Fresh Examination of NOIDA Lease Rent: ITAT Delhi https://taxguru.in/income-tax/itat-delhi-restricts-contractor-expense-disallowance-30-percent-5-percent.htmlTaxGuruen2026-09-10T12:46:05+05:30Contractor Non-Compliance Cannot Justify Arbitrary 30% Expense Disallowance: ITAT Delhi https://taxguru.in/income-tax/pcit-lacks-section-263-jurisdiction-issue-decided-appeal-itat-mumbai.htmlTaxGuruen2026-09-10T12:38:13+05:30CIT(A)-Decided Issue Cannot Be Revised Under Section 263: ITAT Mumbai https://taxguru.in/income-tax/itat-mumbai-deletes-rs-3-77-lakh-property-addition-section-56-2-vii.htmlTaxGuruen2026-09-10T12:29:24+05:306.2% Stamp Valuation Difference Cannot Trigger Deemed Income Addition: ITAT Mumbai https://taxguru.in/income-tax/delhi-itat-deletes-rs-43-80-lakh-addition-assessee-proves-loan-sources.htmlTaxGuruen2026-09-10T12:20:49+05:30Section 69 Addition Unsustainable After Primary Loan Evidence Furnished: ITAT Delhi https://taxguru.in/income-tax/goodwill-slump-sale-eligible-depreciation-ay-2016-17-itat-mumbai.htmlTaxGuruen2026-09-10T12:08:09+05:30Goodwill from Slump Sale Eligible for Depreciation for AY 2016-17: ITAT Mumbai https://taxguru.in/income-tax/itat-delhi-rs-13-93-lakh-leave-encashment-exemption-rs-25-lakh-limit.htmlTaxGuruen2026-09-10T11:52:04+05:30₹25 Lakh Leave Encashment Ceiling Applied for AY 2020-21: ITAT Delhi https://taxguru.in/income-tax/mumbai-itat-rejects-wing-wise-taxation-upholds-project-completion-method-integrated-project.htmlTaxGuruen2026-09-10T11:24:54+05:30Integrated Real Estate Project Profits Taxable Only Upon Overall Completion: ITAT Mumbai https://taxguru.in/income-tax/delhi-hc-rejects-stay-directs-release-seized-cash-assessment.htmlTaxGuruen2026-09-10T11:11:16+05:30Cash Belonging to Another Assessee Refundable After Tax Adjustment: Delhi HC https://taxguru.in/income-tax/wrong-section-151-ii-authority-vitiates-reassessment-rules-itat-mumbai.htmlTaxGuruen2026-09-10T11:02:12+05:30Wrong Section 151(ii) Authority Vitiates Reassessment: ITAT Mumbai https://taxguru.in/corporate-law/confidentiality-clauses-non-compete-limits-post-employment-restraints.htmlTaxGuruen2026-09-10T09:24:18+05:30Confidentiality Clauses as Non-Compete: Limits of Post-Employment Restraints https://taxguru.in/goods-and-service-tax/gst-officers-visit-business-premises-gst-powers-explained.htmlTaxGuruen2026-09-10T09:11:16+05:30When Can GST Officers Visit Business Premises? GST Powers Explained https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-reasons-procedure-retrospective-impact-compliance.htmlTaxGuruen2026-09-10T09:09:46+05:30GST Registration Cancellation: Reasons, Procedure, Retrospective Impact & Compliance