https://taxguru.in/goods-and-service-tax/ophthalmic-surgical-microscope-classifiable-hsn-9018-eligible-5-percent-gst-aar-gujarat.htmlTaxGuruen2026-08-07T01:00:11+05:30Ophthalmic Surgical Microscope Classifiable Under HSN 9018, Eligible for 5% GST: AAR Gujarat https://taxguru.in/goods-and-service-tax/gstat-orders-anuhar-homes-pass-rs-95-14-lakh-itc-benefit-morning-raaga-homebuyers.htmlTaxGuruen2026-08-07T00:45:48+05:30GSTAT Orders Anuhar Homes to Pass ₹95.14 Lakh ITC Benefit to Morning Raaga Homebuyers https://taxguru.in/goods-and-service-tax/gstat-drops-anti-profiteering-proceedings-against-bengal-peerless-digangana-project.htmlTaxGuruen2026-08-07T00:30:46+05:30GSTAT Drops Anti-Profiteering Proceedings Against Bengal Peerless in Digangana Project https://taxguru.in/goods-and-service-tax/gstat-orders-oxford-realty-refund-rs-40-99-lakh-gst-itc-benefit-godrej-infinity-homebuyers.htmlTaxGuruen2026-08-07T00:15:42+05:30GSTAT Orders Oxford Realty to Refund ₹40.99 Lakh GST ITC Benefit to Godrej Infinity Homebuyers https://taxguru.in/corporate-law/sc-refers-time-barred-debt-recovery-dispute-sfc-act-larger-bench.htmlTaxGuruen2026-08-06T23:59:31+05:30SC Refers Time-Barred Debt Recovery Dispute Under SFC Act to Larger Bench https://taxguru.in/excise-duty/duty-paid-supplementary-invoices-treated-pre-deposit-cestat-kolkata.htmlTaxGuruen2026-08-06T23:30:27+05:30Duty Paid Through Supplementary Invoices Must Be Treated as Pre-Deposit: CESTAT Kolkata https://taxguru.in/income-tax/madras-hc-quashes-reassessment-attempt-department-dropped-earlier-proceedings.htmlTaxGuruen2026-08-06T23:15:24+05:30Madras HC Quashes Third Reassessment Attempt After Department Dropped Earlier Proceedings https://taxguru.in/income-tax/madras-hc-quashes-reassessment-no-addition-recorded-reason-reopening.htmlTaxGuruen2026-08-06T23:00:22+05:30Madras HC Quashes Reassessment Where No Addition Was Made on Recorded Reason for Reopening https://taxguru.in/corporate-law/calcutta-hc-directs-review-17-week-retrospective-tax-penalty-newly-registered-vehicle.htmlTaxGuruen2026-08-06T22:45:14+05:30Calcutta HC Directs Review of 17-Week Retrospective Tax and Penalty on Newly Registered Vehicle https://taxguru.in/income-tax/bombay-hc-assessee-cannot-seek-relief-rs-16-lakh-disallowed-income-computation.htmlTaxGuruen2026-08-06T22:30:49+05:30Bombay HC: Assessee Cannot Seek Relief on ₹16 Lakh Already Disallowed in Income Computation https://taxguru.in/income-tax/itat-mumbai-deletes-rs-1-71-crore-section-68-addition-advance-received-refunded-banking-channels.htmlTaxGuruen2026-08-06T22:15:46+05:30ITAT Mumbai Deletes ₹1.71 Crore Section 68 Addition on Advance Received & Refunded Through Banking Channels https://taxguru.in/income-tax/itat-mumbai-deletes-section-68-addition-repaid-unsecured-loans-banking-channels.htmlTaxGuruen2026-08-06T22:00:44+05:30ITAT Mumbai Deletes Section 68 Addition on Repaid Unsecured Loans Through Banking Channels https://taxguru.in/income-tax/itat-mumbai-upholds-0-5-percent-corporate-guarantee-fee-esop-deduction.htmlTaxGuruen2026-08-06T21:45:42+05:30ITAT Mumbai Upholds 0.5% Corporate Guarantee Fee, Allows ESOP Deduction https://taxguru.in/income-tax/fresh-rs-216-78-crore-esop-deduction-claim-raised-appellate-authorities-itat-mumbai.htmlTaxGuruen2026-08-06T21:30:40+05:30Fresh ₹216.78 Crore ESOP Deduction Claim Can Be Raised Before Appellate Authorities: ITAT Mumbai https://taxguru.in/corporate-law/orissa-hc-directs-rto-unblock-vehicle-vahan-portal-pending-penalty-proceedings.htmlTaxGuruen2026-08-06T21:22:54+05:30Orissa HC Directs RTO to Unblock Vehicle on Vahan Portal Pending Penalty Proceedings https://taxguru.in/income-tax/itat-ahmedabad-quashes-section-263-revision-change-disallowance-provision.htmlTaxGuruen2026-08-06T21:15:38+05:30ITAT Ahmedabad Quashes Section 263 Revision Over Change of Disallowance Provision https://taxguru.in/income-tax/madras-hc-section-80ib-deduction-not-reduce-section-80hhc-relief.htmlTaxGuruen2026-08-06T20:56:03+05:30Madras HC: Section 80IB Deduction Need Not Reduce Section 80HHC Relief https://taxguru.in/income-tax/bangalore-itat-condones-4-year-delay-assessee-bona-fide-pursued-section-119-2-remedy.htmlTaxGuruen2026-08-06T20:55:29+05:30Bangalore ITAT Condones 4-Year Delay as Assessee Bona Fide Pursued Section 119(2)(b) Remedy https://taxguru.in/income-tax/gujarat-hc-upholds-section-148-reopening-based-tangible-material-penny-stock-case.htmlTaxGuruen2026-08-06T20:45:31+05:30Gujarat HC Upholds Section 148 Reopening Based on Tangible Material in Penny Stock Case https://taxguru.in/goods-and-service-tax/bhandari-scrap-traders-supreme-court-require-recipient-prove-gst-payment.htmlTaxGuruen2026-08-06T20:37:32+05:30Bhandari Scrap Traders: Does SC Require Recipient to Prove GST Payment? https://taxguru.in/income-tax/delhi-itat-infers-money-pre-sale-cash-deposit-grants-partial-relief.htmlTaxGuruen2026-08-06T20:30:34+05:30Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT https://taxguru.in/income-tax/madras-hc-upholds-reopening-4-years-based-tds-default-foreign-payment.htmlTaxGuruen2026-08-06T20:30:29+05:30Madras HC Upholds Reopening Within 4 Years Based on TDS Default on Foreign Payment https://taxguru.in/income-tax/karnataka-hc-cashless-exercise-stock-options-rise-long-term-capital-gains-not-salary.htmlTaxGuruen2026-08-06T20:15:28+05:30Karnataka HC: Cashless Exercise of Stock Options Gives Rise to Long-Term Capital Gains, Not Salary https://taxguru.in/custom-duty/caar-mumbai-reclassifies-pelaforce-extract-cth-1302-grants-customs-duty-exemption.htmlTaxGuruen2026-08-06T20:11:31+05:30CAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption https://taxguru.in/goods-and-service-tax/mvat-appeals-cannot-dismissed-non-prosecution-bombay-hc.htmlTaxGuruen2026-08-06T20:00:25+05:30MVAT Appeals Cannot Be Dismissed for Non-Prosecution: Bombay HC https://taxguru.in/income-tax/parent-company-subvention-prevent-subsidiary-losses-capital-receipt-itat-pune.htmlTaxGuruen2026-08-06T19:45:22+05:30Parent Company Subvention to Prevent Subsidiary Losses Is Capital Receipt: ITAT Pune https://taxguru.in/sebi/sebi-proposes-reit-invit-ease-business-reforms-public-consultation.htmlTaxGuruen2026-08-06T19:37:59+05:30SEBI Proposes REIT and InvIT Ease of Doing Business Reforms for Public Consultation https://taxguru.in/sebi/sebi-proposes-settlement-risk-management-ease-compliance-miis.htmlTaxGuruen2026-08-06T19:37:44+05:30SEBI Proposes Settlement and Risk Management Changes to Ease Compliance for MIIs https://taxguru.in/income-tax/itat-bangalore-remands-goodwill-amortisation-transfer-pricing-issues-fresh-review.htmlTaxGuruen2026-08-06T19:30:20+05:30ITAT Bangalore Remands Goodwill Amortisation and Transfer Pricing Issues for Fresh Review https://taxguru.in/income-tax/itat-delhi-deletes-alp-adjustment-imported-capital-goods-removes-mark-cost-cost-reimbursements.htmlTaxGuruen2026-08-06T19:15:18+05:30ITAT Delhi Deletes ALP Adjustment on Imported Capital Goods, Removes Mark-Up on Cost-to-Cost Reimbursements https://taxguru.in/income-tax/itat-bangalore-warranty-provision-remands-transfer-pricing-adjustments.htmlTaxGuruen2026-08-06T18:56:15+05:30ITAT Bangalore Allows Warranty Provision, Remands Transfer Pricing Adjustments https://taxguru.in/company-law/corporate-laws-amendment-bill-2026-proposes-section-88-2a-trust-entries-faqs.htmlTaxGuruen2026-08-06T18:50:13+05:30Corporate Laws Amendment Bill 2026 Proposes New Section 88(2A) on Trust Entries: FAQs https://taxguru.in/income-tax/delhi-itat-quashes-reassessment-unsigned-unauthenticated-reasons-cannot-sustain-notice-section-148.htmlTaxGuruen2026-08-06T18:35:55+05:30Unsigned & Unauthenticated ‘Reasons to Believe’ Cannot Sustain Notice under Section 148: Delhi ITAT https://taxguru.in/income-tax/bangalore-itat-addition-cant-based-gross-cash-deposits.htmlTaxGuruen2026-08-06T17:43:55+05:30Bangalore ITAT: Cash Deposit Addition Unsustainable Without Examining Withdrawals & Cash Flow https://taxguru.in/corporate-law/supreme-court-judgments-apply-retrospectively-unless-prospective-no-subvention-pai.htmlTaxGuruen2026-08-06T17:32:20+05:30Supreme Court Judgments Apply Retrospectively Unless Expressly Made Prospective: SC https://taxguru.in/income-tax/bangalore-itat-credit-op-society-entitled-section-80p-deduction-bank-interest.htmlTaxGuruen2026-08-06T17:20:59+05:30Bangalore ITAT: Credit Co-op Society Entitled to Section 80P Deduction on Bank Interest https://taxguru.in/sebi/sebi-appeal-amendment-not-affect-pending-high-court-appeals-sc.htmlTaxGuruen2026-08-06T17:20:22+05:30SEBI Appeal Amendment Does Not Affect Pending High Court Appeals: SC https://taxguru.in/income-tax/itat-delhi-quashes-section-263-revision-ao-conducted-adequate-enquiry.htmlTaxGuruen2026-08-06T17:15:55+05:30ITAT Delhi Quashes Section 263 Revision as AO Had Conducted Adequate Enquiry https://taxguru.in/income-tax/itat-hyderabad-quashes-section-263-revision-ao-examined-bad-debts-buy-tax.htmlTaxGuruen2026-08-06T17:15:18+05:30ITAT Hyderabad Quashes Section 263 Revision as AO Had Examined Bad Debts & Buy-Back Tax https://taxguru.in/income-tax/itat-chennai-deletes-rs-24-cr-icds-adjustment-cpc-section-143-1.htmlTaxGuruen2026-08-06T17:14:00+05:30ITAT Chennai Deletes ₹24 Cr ICDS Adjustment Made by CPC Under Section 143(1) https://taxguru.in/income-tax/bangalore-itat-restores-section-80g-approval-cit-filed-documents.htmlTaxGuruen2026-08-06T17:09:12+05:30Bangalore ITAT Restores Section 80G Approval After CIT(E) Ignored Filed Documents https://taxguru.in/income-tax/itat-deletes-duplicate-icds-disallowance-tangible-fixed-assets.htmlTaxGuruen2026-08-06T17:06:35+05:30ITAT Deletes Duplicate ICDS Disallowance on Tangible Fixed Assets https://taxguru.in/corporate-law/20-percent-deposit-section-148-ni-act-not-mandatory-exceptional-cases-sc.htmlTaxGuruen2026-08-06T17:03:48+05:3020% Deposit Under Section 148 NI Act Not Mandatory in Exceptional Cases: SC https://taxguru.in/custom-duty/sc-upholds-cestat-order-rejecting-customs-demand-based-uncertified-electronic-evidence.htmlTaxGuruen2026-08-06T17:01:11+05:30SC Upholds CESTAT Order Rejecting Customs Demand Based on Uncertified Electronic Evidence https://taxguru.in/income-tax/bangalore-itat-quashes-reassessment-company-llp-conversion.htmlTaxGuruen2026-08-06T17:00:56+05:30Bangalore ITAT Quashes Reassessment on Non-Existent Company After LLP Conversion https://taxguru.in/income-tax/itat-chennai-deletes-section-69a-addition-explained-sbn-deposits-demonetisation.htmlTaxGuruen2026-08-06T16:59:32+05:30ITAT Chennai Deletes Section 69A Addition on Explained SBN Deposits During Demonetisation https://taxguru.in/income-tax/delhi-itat-deletes-rs-15-90-lakh-addition-genuine-sale-not-bogus-due-buyers-status.htmlTaxGuruen2026-08-06T16:52:01+05:30Delhi ITAT Deletes ₹15.90 Lakh Addition; Genuine Sale Not Bogus Due to Buyer’s Status https://taxguru.in/income-tax/delhi-itat-remands-rs-1-17-crore-addition-trust-alleges-forged-bank-account.htmlTaxGuruen2026-08-06T16:45:26+05:30Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Forged Bank Account https://taxguru.in/income-tax/delhi-itat-section-271d-penalty-cannot-survive-quantum-assessment-quashed-limitation-runs-aos-satisfaction.htmlTaxGuruen2026-08-06T16:32:38+05:30Section 271D Penalty Cannot Survive After Quantum Assessment Is Quashed: Delhi ITAT https://taxguru.in/income-tax/debenture-redemption-reserve-not-book-profit-reserve-section-115jb-itat-ahmedabad.htmlTaxGuruen2026-08-06T16:30:47+05:30Debenture Redemption Reserve Not Book Profit Reserve Under Section 115JB: ITAT Ahmedabad https://taxguru.in/income-tax/delhi-itat-ao-cannot-add-issues-dropping-reopening-reason.htmlTaxGuruen2026-08-06T16:23:26+05:30Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason https://taxguru.in/income-tax/bombay-hc-admits-revenue-appeal-investment-write-off-rejects-challenge-inventory-bad-debts.htmlTaxGuruen2026-08-06T16:15:47+05:30Bombay HC Admits Revenue Appeal on Investment Write-Off, Rejects Challenge to Inventory and Bad Debts https://taxguru.in/income-tax/delhi-itat-genuine-form-10b-error-not-bar-section-11-exemption-ao-revised-form.htmlTaxGuruen2026-08-06T16:15:18+05:30Delhi ITAT: Genuine Form 10B Error Not a Bar to Section 11 Exemption; AO to Consider Revised Form https://taxguru.in/income-tax/delhi-itat-quashes-section-153c-proceedings-person-date-search-date-handing-seized-material.htmlTaxGuruen2026-08-06T16:09:42+05:30For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT https://taxguru.in/income-tax/section-148-notice-quashed-ao-revisited-examined-section-10aa-claim-bombay-hc.htmlTaxGuruen2026-08-06T16:00:45+05:30Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC https://taxguru.in/income-tax/delhi-itat-remands-reassessment-alleged-fraudulent-misuse-pan-identity.htmlTaxGuruen2026-08-06T15:58:02+05:30Delhi ITAT Remands Reassessment Over Alleged Fraudulent Misuse of PAN and Identity https://taxguru.in/income-tax/delhi-itat-omission-section-92ba-invalidates-domestic-transaction-transfer-pricing-proceedings.htmlTaxGuruen2026-08-06T15:49:44+05:30Omission of Section 92BA(i) Invalidates Specified Domestic Transfer Pricing Proceedings: Delhi ITAT https://taxguru.in/income-tax/ad-hoc-disallowance-without-rejecting-books-unsustainable-itat-delhi.htmlTaxGuruen2026-08-06T15:45:11+05:30Ad Hoc Disallowance Without Rejecting Books Unsustainable: ITAT Delhi https://taxguru.in/income-tax/delhi-itat-deletes-section-270a-penalty-ao-failed-exact-charge-misreporting.htmlTaxGuruen2026-08-06T15:38:47+05:30Delhi ITAT Deletes Section 270A Penalty as AO Failed to Specify Exact Charge of Misreporting https://taxguru.in/income-tax/cit-cannot-enhance-income-introducing-source-not-examined-ao-itat-delhi.htmlTaxGuruen2026-08-06T15:30:08+05:30CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi https://taxguru.in/income-tax/delhi-itat-section-40-ia-disallowance-cannot-apply-interest-capitalised-wip.htmlTaxGuruen2026-08-06T15:24:08+05:30Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP https://taxguru.in/income-tax/revenue-appeal-dismissed-deletion-sections-68-69c-additions-upheld-itat.htmlTaxGuruen2026-08-06T15:16:37+05:30ITAT Delhi Deletes Section 68 Addition as Unsecured Loan Was Repaid Through Banking Channels https://taxguru.in/income-tax/itat-quashes-reopening-4-years-shortage-claim-examined.htmlTaxGuruen2026-08-06T15:15:05+05:30ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined https://taxguru.in/income-tax/delhi-itat-deletes-sections-271d-271e-penalties-farmers-cash-transactions.htmlTaxGuruen2026-08-06T15:00:04+05:30Delhi ITAT Deletes Sections 271D & 271E Penalties for Farmers’ Cash Transactions https://taxguru.in/income-tax/section-148-notice-quashed-tds-expense-claims-scrutinized-gujarat-hc.htmlTaxGuruen2026-08-06T15:00:03+05:30Section 148 Notice Quashed as TDS and Expense Claims Were Already Scrutinized: Gujarat HC https://taxguru.in/income-tax/delhi-itat-belated-form-10b-filing-procedural-section-11-exemption-cannot-denied.htmlTaxGuruen2026-08-06T14:45:08+05:30Delhi ITAT: Belated Form 10B Filing Is Procedural; Section 11 Exemption Cannot Be Denied https://taxguru.in/custom-duty/managing-partner-liable-customs-penalty-penalty-firm-cestat-hyderabad.htmlTaxGuruen2026-08-06T14:45:01+05:30Managing Partner Liable for Customs Penalty Despite Penalty on Firm: CESTAT Hyderabad https://taxguru.in/goods-and-service-tax/gst-council-implements-igst-settlement-reforms-gst-settlement-fund-rules-2026.htmlTaxGuruen2026-08-06T14:43:33+05:30GST Council Implements IGST Settlement Reforms Through GST Settlement of Fund Rules, 2026 https://taxguru.in/excise-duty/government-explains-rs-10-litre-excise-duty-cut-petrol-diesel.htmlTaxGuruen2026-08-06T14:43:24+05:30Government Explains ₹10 Per Litre Excise Duty Cut on Petrol and Diesel https://taxguru.in/custom-duty/finance-ministry-continues-anti-dumping-duty-phthalic-anhydride-china-korea.htmlTaxGuruen2026-08-06T14:42:13+05:30Finance Ministry Continues Anti-Dumping Duty on Phthalic Anhydride from China & Korea https://taxguru.in/income-tax/cbdt-procedure-delayed-income-tax-refund-claims-section-119-2.htmlTaxGuruen2026-08-06T14:34:04+05:30CBDT Procedure for Delayed Income Tax Refund Claims Under Section 119(2)(b) https://taxguru.in/service-tax/lease-tinting-machines-deemed-sale-not-liable-service-tax-cestat-mumbai.htmlTaxGuruen2026-08-06T14:30:58+05:30Lease of Tinting Machines Is Deemed Sale, Not Liable to Service Tax: CESTAT Mumbai https://taxguru.in/income-tax/delhi-itat-quashes-reassessment-failure-issue-mandatory-notice-section-143-2.htmlTaxGuruen2026-08-06T14:30:03+05:30Delhi ITAT Quashes Reassessment for Failure to Issue Mandatory Notice under Section 143(2) https://taxguru.in/income-tax/esop-taxation-guide-perquisite-tax-capital-gains-compliance.htmlTaxGuruen2026-08-06T14:28:24+05:30ESOP Taxation Guide: Perquisite Tax, Capital Gains and Compliance https://taxguru.in/corporate-law/limited-liability-partnership-incorporation-post-incorporation-procedures.htmlTaxGuruen2026-08-06T14:26:10+05:30Limited Liability Partnership – Incorporation and Post Incorporation Procedures https://taxguru.in/goods-and-service-tax/delhi-hc-10-percent-gst-penalty-appeal-pre-deposit-cannot-apply-retrospectively.htmlTaxGuruen2026-08-06T14:23:26+05:30Delhi HC: 10% GST Penalty Appeal Pre-Deposit Cannot Apply Retrospectively https://taxguru.in/income-tax/investment-barc-not-violate-section-11-5-policy-driven-not-commercial-itat-delhi.htmlTaxGuruen2026-08-06T14:15:54+05:30Investment in BARC Does Not Violate Section 11(5) as It Was Policy-Driven, Not Commercial: ITAT Delhi https://taxguru.in/corporate-law/possession-siege-reconciling-rera-sarfaesi-indias-real-estate-disputes.htmlTaxGuruen2026-08-06T14:13:06+05:30Possession Under Siege: Reconciling RERA & SARFAESI in India’s Real Estate Disputes https://taxguru.in/goods-and-service-tax/gst-scrutiny-triggers-15-red-flags-business-fix-avoid-notice.htmlTaxGuruen2026-08-06T14:11:02+05:30GST Scrutiny Triggers: 15 Red Flags Every Business Must Fix to Avoid a Notice https://taxguru.in/income-tax/mumbai-itat-pcit-cannot-invoke-section-263-issues-pending-cit.htmlTaxGuruen2026-08-06T14:05:07+05:30Mumbai ITAT: PCIT Cannot Invoke Section 263 on Issues Already Pending Before CIT(A) https://taxguru.in/custom-duty/cestat-awards-12-percent-interest-refund-investigation-deposit-rejects-6-percent-rate.htmlTaxGuruen2026-08-06T14:00:52+05:30CESTAT Awards 12% Interest on Refund of Investigation Deposit, Rejects 6% Rate https://taxguru.in/corporate-law/land-division-society-bifurcation-final-mofa-cannot-reallocate-land-bombay-hc.htmlTaxGuruen2026-08-06T13:46:27+05:30Land Division on Society Bifurcation Is Final, MOFA Cannot Reallocate Land: Bombay HC https://taxguru.in/income-tax/itat-deletes-rs-17-85-lakh-addition-sikkim-land-sale-cash-deposits-section-10-26aaa.htmlTaxGuruen2026-08-06T13:45:49+05:30ITAT Deletes ₹17.85 Lakh Addition on Sikkim Land Sale Cash Deposits Under Section 10(26AAA) https://taxguru.in/corporate-law/demand-guarantee-default-arises-invocation-petition-limitation-nclt-mumbai.htmlTaxGuruen2026-08-06T13:34:47+05:30On-Demand Guarantee Default Arises on First Invocation, Petition Within Limitation: NCLT Mumbai https://taxguru.in/custom-duty/supplies-sez-qualify-exports-cenvat-refund-bombay-hc-remands-matter.htmlTaxGuruen2026-08-06T13:32:48+05:30Supplies to SEZ May Qualify as Exports for CENVAT Refund: Bombay HC Remands Matter https://taxguru.in/income-tax/no-evidence-accommodation-entry-section-10-38-exemption-allowed-itat-mumbai.htmlTaxGuruen2026-08-06T13:31:43+05:30No Evidence of Accommodation Entry, Section 10(38) Exemption Allowed: ITAT Mumbai https://taxguru.in/income-tax/itat-delhi-sets-section-153c-assessments-due-common-section-153d-approval.htmlTaxGuruen2026-08-06T13:30:16+05:30ITAT Delhi Sets Aside Section 153C Assessments Due to Common Section 153D Approval https://taxguru.in/income-tax/reassessment-notice-issued-jao-nfac-remitted-hc-fresh-consideration-sc.htmlTaxGuruen2026-08-06T13:18:28+05:30Reassessment Notice Issued by JAO Instead of NFAC Remitted Back to HC for Fresh Consideration: SC https://taxguru.in/income-tax/itat-order-judged-law-prevailing-passed-not-amendment-telangana-hc.htmlTaxGuruen2026-08-06T13:16:55+05:30ITAT Order Must Be Judged by Law Prevailing When Passed, Not Later Amendment: Telangana HC https://taxguru.in/income-tax/section-13-cannot-invoked-deny-section-12a-registration-gujarat-hc.htmlTaxGuruen2026-08-06T13:15:44+05:30Section 13 Cannot Be Invoked to Deny Section 12A Registration: Gujarat HC https://taxguru.in/rbi/rbi-invites-public-comments-draft-tap-licensing-framework-urban-operative-banks.htmlTaxGuruen2026-08-06T13:10:07+05:30RBI Invites Public Comments on Draft On-Tap Licensing Framework for Urban Co-operative Banks https://taxguru.in/dgft/dgft-extends-cas-halal-implementation-timeline-meat-exports-egypt.htmlTaxGuruen2026-08-06T13:09:49+05:30DGFT Extends i-CAS-Halal Implementation Timeline for Meat Exports to Egypt https://taxguru.in/company-law/roc-chennai-imposes-rs-7-lakh-penalty-port-city-nidhi-nrc-composition-default.htmlTaxGuruen2026-08-06T13:08:33+05:30ROC Chennai Imposes ₹7 Lakh Penalty on Port City Nidhi for NRC Composition Default https://taxguru.in/company-law/roc-imposes-rs-4-09-lakh-penalty-space-link-consultancy-financial-statement-filing-default.htmlTaxGuruen2026-08-06T13:06:41+05:30ROC Imposes ₹4.09 Lakh Penalty on Space Link Consultancy for Financial Statement Filing Default https://taxguru.in/company-law/roc-delhi-imposes-rs-5-5-crore-penalty-hindustan-coca-cola-holdings-section-42-violation.htmlTaxGuruen2026-08-06T13:04:56+05:30ROC Delhi Imposes ₹5.5 Crore Penalty on Hindustan Coca-Cola Holdings for Section 42 Violation https://taxguru.in/income-tax/incidental-rental-income-charitable-objects-not-deny-sections-11-12-exemption-itat-chandigarh.htmlTaxGuruen2026-08-06T13:00:42+05:30Incidental Rental Income Used for Charitable Objects Does Not Deny Sections 11 & 12 Exemption: ITAT Chandigarh https://taxguru.in/income-tax/mumbai-itat-reassessment-years-quashed-escaped-income-rs-50-lakh.htmlTaxGuruen2026-08-06T12:47:50+05:30Mumbai ITAT: Reassessment Beyond Three Years Quashed; Escaped Income Below ₹50 Lakh https://taxguru.in/corporate-law/rto-cancel-vehicle-registration-obtained-fake-documents-karnataka-hc.htmlTaxGuruen2026-08-06T12:45:54+05:30RTO Can Cancel Vehicle Registration Obtained Using Fake Documents: Karnataka HC https://taxguru.in/income-tax/op-housing-society-entitled-section-80p-2-deduction-bank-interest-itat-mumbai.htmlTaxGuruen2026-08-06T12:30:51+05:30Co-op Housing Society Entitled to Section 80P(2)(d) Deduction on Bank Interest: ITAT Mumbai https://taxguru.in/income-tax/delhi-itat-section-153c-assessment-quashed-assumed-higher-assured-returns-based-money-addition-deleted.htmlTaxGuruen2026-08-06T12:30:50+05:30Delhi ITAT: Section 153C Assessment Quashed; Assumed Higher Assured Returns-Based On-Money Addition Deleted https://taxguru.in/rbi/rbi-repo-rate-5-25-percent-announces-major-banking-reforms-global-uncertainty.htmlTaxGuruen2026-08-06T12:22:28+05:30RBI Keeps Repo Rate at 5.25%, Announces Major Banking Reforms Amid Global Uncertainty https://taxguru.in/income-tax/family-disputes-mental-distress-valid-grounds-delay-condonation-itat-delhi.htmlTaxGuruen2026-08-06T12:15:32+05:30Family Disputes & Mental Distress Are Valid Grounds for Delay Condonation: ITAT Delhi https://taxguru.in/income-tax/no-coercive-income-tax-recovery-7-year-delay-appeal-disposal-andhra-pradesh-hc.htmlTaxGuruen2026-08-06T12:00:48+05:30No Coercive Income Tax Recovery After 7-Year Delay in Appeal Disposal: Andhra Pradesh HC https://taxguru.in/income-tax/delhi-itat-genuine-depreciation-claim-cannot-denied-schedule-dpm-omission.htmlTaxGuruen2026-08-06T11:57:36+05:30Delhi ITAT: Genuine Depreciation Claim Cannot Be Denied for Schedule DPM Omission https://taxguru.in/income-tax/delhi-itat-12ab-registration-cannot-cancelled-engaging-builder-staff-housing-project.htmlTaxGuruen2026-08-06T11:47:56+05:30Delhi ITAT: Section 12AB Registration Cannot Be Cancelled for Engaging Builder for Staff Housing Project https://taxguru.in/goods-and-service-tax/gst-assessment-set-officer-assessees-accident-andhra-pradesh-hc.htmlTaxGuruen2026-08-06T11:45:45+05:30GST Assessment Set Aside As Officer Ignored Assessee’s Accident: Andhra Pradesh HC https://taxguru.in/income-tax/delhi-itat-enhanced-security-expenses-directors-dispute-allowable-business-expenditure.htmlTaxGuruen2026-08-06T11:38:10+05:30Delhi ITAT: Enhanced Security Expenses During Directors’ Dispute Are Allowable Business Expenditure https://taxguru.in/service-tax/freight-concession-lwis-not-taxable-supply-tangible-goods-service-cestat-hyderabad.htmlTaxGuruen2026-08-06T11:30:43+05:30Freight Concession Under LWIS Not Taxable as Supply of Tangible Goods Service: CESTAT Hyderabad https://taxguru.in/income-tax/delhi-itat-alleged-commission-addition-cannot-rest-loose-party-papers-whatsapp-chats.htmlTaxGuruen2026-08-06T11:28:06+05:30Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi https://taxguru.in/income-tax/delhi-itat-uncorroborated-whatsapp-chats-cannot-sustain-section-69a-addition.htmlTaxGuruen2026-08-06T11:17:40+05:30Uncorroborated WhatsApp Chats Alone Cannot Sustain Section 69A Addition: Delhi ITAT https://taxguru.in/excise-duty/abbreviations-customs-central-excise-service-tax.htmlTaxGuruen2026-08-06T11:16:45+05:30Abbreviations Used in GST, Customs, Central Excise, and Service Tax https://taxguru.in/income-tax/section-68-addition-deleted-loan-funded-bank-borrowing-itat-rajkot.htmlTaxGuruen2026-08-06T11:15:40+05:30Section 68 Addition Deleted for Loan Funded from Bank Borrowing: ITAT Rajkot https://taxguru.in/goods-and-service-tax/mandatory-25-percent-pre-deposit-pvat-cannot-waived-appellate-authority-sc.htmlTaxGuruen2026-08-06T11:05:52+05:30Mandatory 25% Pre-Deposit under PVAT Cannot Be Waived by Appellate Authority: SC https://taxguru.in/income-tax/delhi-itat-no-section-115bbc-tax-donations-identified-donors.htmlTaxGuruen2026-08-06T11:05:28+05:30Donations from Identified Donors Cannot Be Taxed as Anonymous Donations: Delhi ITAT https://taxguru.in/income-tax/assessment-ignoring-drp-directions-transfer-pricing-adjustment-quashed-itat-delhi.htmlTaxGuruen2026-08-06T11:00:38+05:30Assessment Ignoring DRP Directions on Transfer Pricing Adjustment Quashed: ITAT Delhi https://taxguru.in/income-tax/no-addition-stamp-duty-difference-tolerance-limit-itat-rajkot.htmlTaxGuruen2026-08-06T10:45:35+05:30No Addition Where Stamp Duty Value Difference Is Within Tolerance Limit: ITAT Rajkot https://taxguru.in/service-tax/cestat-withdrawal-refund-appeal-subsequent-refund-sanction.htmlTaxGuruen2026-08-06T10:45:29+05:30CESTAT Allows Withdrawal of Refund Appeal After Subsequent Refund Sanction https://taxguru.in/income-tax/delhi-itat-reopened-return-accepted-without-addition-no-section-271-1-penalty.htmlTaxGuruen2026-08-06T10:45:04+05:30No Section 271(1)(c) Penalty if Reopened Return Was Accepted Without Any Addition: ITAT Delhi https://taxguru.in/goods-and-service-tax/gst-appeal-limitation-runs-actual-order-communication-date-allahabad-hc.htmlTaxGuruen2026-08-06T10:38:10+05:30GST Appeal Limitation Runs From Actual Order Communication Date: Allahabad HC https://taxguru.in/goods-and-service-tax/gst-officer-visit-premises-registered-person.htmlTaxGuruen2026-08-06T10:35:38+05:30When Can GST Officers Visit Business Premises of a Registered Person? https://taxguru.in/income-tax/delhi-itat-demonetisation-addition-deleted-no-cash-balance-earlier-section-44ad-itrs.htmlTaxGuruen2026-08-06T10:30:49+05:30Delhi ITAT: Demonetisation Addition Deleted Despite No Cash Balance in Earlier Section 44AD ITRs https://taxguru.in/income-tax/no-section-14a-disallowance-without-exempt-income-wrong-tds-section-doesnt-trigger-section-40-ia-delhi-hc.htmlTaxGuruen2026-08-06T10:30:19+05:30No Section 14A Disallowance Without Exempt Income; Wrong TDS Section Doesn’t Trigger Section 40(a)(ia): Delhi HC https://taxguru.in/income-tax/itat-chennai-cit-condoned-23-day-delay-decided-appeal-merits.htmlTaxGuruen2026-08-06T10:28:54+05:30ITAT Chennai: CIT(A) Should Have Condoned 23-Day Delay & Decided Appeal on Merits https://taxguru.in/corporate-law/sc-acquits-murder-convict-22-years-shaky-eyewitness-testimony.htmlTaxGuruen2026-08-06T10:26:08+05:30SC Acquits Murder Convict After 22 Years Over Shaky Eyewitness Testimony https://taxguru.in/income-tax/kerala-hc-sets-section-270a-penalty-section-80p-deduction-allowed.htmlTaxGuruen2026-08-06T10:15:31+05:30Kerala HC Sets Aside Section 270A Penalty After Section 80P Deduction Was Allowed https://taxguru.in/goods-and-service-tax/karnataka-hc-dismisses-gst-petition-department-revokes-cancellation.htmlTaxGuruen2026-08-06T10:00:16+05:30Karnataka HC Dismisses GST Petition After Department Revokes Cancellation https://taxguru.in/custom-duty/transaction-cant-rejected-solely-dgov-valuation-guidelines-cestat-chandigarh.htmlTaxGuruen2026-08-06T09:45:29+05:30Transaction Value Can’t Be Rejected Solely on DGOV Valuation Guidelines: CESTAT Chandigarh https://taxguru.in/income-tax/itat-deletes-200-percent-penalty-disallowed-section-80ggc-political-donation-claim.htmlTaxGuruen2026-08-06T09:35:17+05:30ITAT Deletes 200% Penalty on Disallowed Section 80GGC Political Donation Claim https://taxguru.in/income-tax/no-deduction-unsupported-secret-commission-payments-karnataka-hc.htmlTaxGuruen2026-08-06T09:30:26+05:30No Deduction for Unsupported Secret Commission Payments: Karnataka HC https://taxguru.in/service-tax/cestat-cenvat-credit-select-input-services-restricts-demand-normal-period-sets-penalty.htmlTaxGuruen2026-08-06T09:15:24+05:30CESTAT Allows CENVAT Credit on Select Input Services, Restricts Demand to Normal Period, Sets Aside Penalty https://taxguru.in/income-tax/itat-mumbai-interest-head-office-not-taxable-hub-costs-broken-period-interest-mtm-losses-securities-diminution.htmlTaxGuruen2026-08-06T09:00:21+05:30ITAT Mumbai: Interest From Head Office Not Taxable; Allows Hub Costs, Broken-Period Interest, MTM Losses & Securities Diminution https://taxguru.in/corporate-law/sc-stays-vivo-sfio-prosecution-bnss-pre-cognizance-hearing-issue.htmlTaxGuruen2026-08-06T08:53:58+05:30SC Stays Vivo SFIO Prosecution Over BNSS Pre-Cognizance Hearing Issue https://taxguru.in/income-tax/delhi-hc-issues-show-ao-recovery-delay-interest-salary.htmlTaxGuruen2026-08-06T08:42:10+05:30Delhi HC Issues Show Cause to AO on Recovery of Delay Interest From Salary https://taxguru.in/income-tax/no-section-153c-action-based-unrelated-party-documents-supreme-court.htmlTaxGuruen2026-08-06T08:30:49+05:30No Section 153C Action Based on Unrelated Third-Party Documents: Supreme Court https://taxguru.in/income-tax/rental-income-unused-premises-doesnt-bar-section-12ab-renewal-itat-delhi.htmlTaxGuruen2026-08-06T08:15:13+05:30Rental Income From Unused Premises Doesn’t Bar Section 12AB Renewal: ITAT Delhi https://taxguru.in/income-tax/profit-element-taxable-bogus-purchases-sales-accepted-itat-ahmedabad.htmlTaxGuruen2026-08-06T07:46:27+05:30Only Profit Element Taxable on Bogus Purchases if Sales Accepted: ITAT Ahmedabad https://taxguru.in/company-law/delhi-hc-denies-disclosure-mca-investigation-orders-ongoing-sfio-probe.htmlTaxGuruen2026-08-06T06:30:47+05:30Delhi HC Denies Disclosure of MCA Investigation Orders During Ongoing SFIO Probe https://taxguru.in/company-law/nclt-ahmedabad-waives-shareholder-meetings-renewable-energy-merger-scheme.htmlTaxGuruen2026-08-06T06:15:45+05:30NCLT Ahmedabad Waives Shareholder Meetings in Renewable Energy Merger Scheme https://taxguru.in/excise-duty/cestat-kolkata-deletes-rs-13-63-lakh-excise-demand-captively-factory-equipment.htmlTaxGuruen2026-08-06T06:00:43+05:30CESTAT Kolkata Deletes ₹13.63 Lakh Excise Demand on Captively Used Factory Equipment https://taxguru.in/excise-duty/section-125-not-exclude-redemption-fine-svldr-scheme-rajasthan-hc.htmlTaxGuruen2026-08-06T05:45:41+05:30Section 125 Does Not Exclude Redemption Fine from SVLDR Scheme: Rajasthan HC https://taxguru.in/income-tax/itat-upholds-rs-680-62-cr-ad-marketing-cooler-expense-deductions-remands-section-80g-claim.htmlTaxGuruen2026-08-06T05:30:39+05:30ITAT Upholds ₹680.62 Cr Ad, Marketing & Cooler Expense Deductions, Remands Section 80G Claim https://taxguru.in/goods-and-service-tax/revenue-cannot-challenge-year-accepting-kvat-itc-method-earlier-years-karnataka-hc.htmlTaxGuruen2026-08-06T05:15:37+05:30Revenue Cannot Challenge One Year After Accepting Same KVAT ITC Method in Earlier Years: Karnataka HC https://taxguru.in/income-tax/karnataka-hc-remands-section-271-1-penalty-revival-assessment-orders.htmlTaxGuruen2026-08-06T05:00:35+05:30Karnataka HC Remands Section 271(1)(c) Penalty After Revival of Assessment Orders https://taxguru.in/income-tax/search-cases-common-assessing-officer-governed-section-127-transfer-date-itat-delhi.htmlTaxGuruen2026-08-06T04:45:50+05:30Search Cases With Common Assessing Officer Governed by Section 127 Transfer Date: ITAT Delhi https://taxguru.in/service-tax/section-73a-not-section-11d-applies-service-tax-collected-cestat-hyderabad.htmlTaxGuruen2026-08-06T04:15:42+05:30Section 73A, Not Section 11D, Applies to Service Tax Collected: CESTAT Hyderabad https://taxguru.in/service-tax/cestat-mumbai-service-tax-exemption-imported-intellectual-property-services.htmlTaxGuruen2026-08-06T04:00:40+05:30CESTAT Mumbai Allows Service Tax Exemption on Imported Intellectual Property Services https://taxguru.in/custom-duty/customs-refund-claim-not-maintainable-without-reassessment-bill-entry-cestat-chennai.htmlTaxGuruen2026-08-06T03:45:38+05:30Customs Refund Claim Not Maintainable Without Reassessment of Bill of Entry: CESTAT Chennai https://taxguru.in/goods-and-service-tax/circular-181-13-2022-gst-cannot-restrict-section-54-refunds-gujarat-hc.htmlTaxGuruen2026-08-06T03:30:37+05:30Circular 181/13/2022-GST Cannot Restrict Section 54 Refunds: Gujarat HC https://taxguru.in/goods-and-service-tax/karnataka-hc-sets-gst-refund-rejection-remands-section-54-refund-claim.htmlTaxGuruen2026-08-06T03:15:35+05:30Karnataka HC Sets Aside GST Refund Rejection and Remands Section 54 Refund Claim https://taxguru.in/income-tax/calcutta-hc-dismisses-challenge-section-148-notice-issued-jurisdictional-assessing-officer.htmlTaxGuruen2026-08-06T03:00:33+05:30Calcutta HC Dismisses Challenge to Section 148 Notice Issued by Jurisdictional Assessing Officer https://taxguru.in/service-tax/cestat-delhi-cenvat-credit-contractor-imported-input-services.htmlTaxGuruen2026-08-06T02:30:45+05:30CESTAT Delhi Allows CENVAT Credit on Sub-Contractor and Imported Input Services https://taxguru.in/income-tax/ltcg-genuine-no-link-share-price-rigging-proved-itat-mumbai.htmlTaxGuruen2026-08-06T02:30:10+05:30LTCG Genuine as No Link to Share Price Rigging Was Proved: ITAT Mumbai https://taxguru.in/income-tax/gujarat-hc-upholds-section-10-38-exemption-ltcg-supported-evidence.htmlTaxGuruen2026-08-06T02:15:07+05:30Gujarat HC Upholds Section 10(38) Exemption as LTCG Was Supported by Evidence https://taxguru.in/income-tax/itat-mumbai-deletes-section-68-addition-sunrise-asian-shares-ltcg-claim.htmlTaxGuruen2026-08-06T02:00:05+05:30ITAT Mumbai Deletes Section 68 Addition on Sunrise Asian Shares LTCG Claim https://taxguru.in/income-tax/orissa-hc-dismisses-review-section-260a-permits-reformulation-questions.htmlTaxGuruen2026-08-06T01:45:03+05:30Orissa HC Dismisses Review as Section 260A Permits Reformulation of Questions https://taxguru.in/income-tax/higher-profits-cannot-invoke-section-80-ia-10-restrict-section-10b-deduction-bombay-hc.htmlTaxGuruen2026-08-06T01:30:01+05:30Higher Profits Alone Cannot Invoke Section 80-IA(10) to Restrict Section 10B Deduction: Bombay HC https://taxguru.in/income-tax/madras-hc-quashes-section-276cc-prosecution-tax-payable-nil.htmlTaxGuruen2026-08-06T01:15:58+05:30Madras HC Quashes Section 276CC Prosecution Where Tax Payable Was Nil https://taxguru.in/income-tax/itat-panaji-section-80p-2-deduction-interest-operative-bank-deposits.htmlTaxGuruen2026-08-06T01:00:54+05:30ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-Operative Bank Deposits https://taxguru.in/income-tax/itat-delhi-quashes-assessment-invalid-section-143-2-notice-incompetent-authority.htmlTaxGuruen2026-08-06T00:45:51+05:30ITAT Delhi Quashes Assessment for Invalid Section 143(2) Notice by Incompetent Authority https://taxguru.in/income-tax/madras-hc-quashes-non-speaking-order-rejecting-stay-section-220-6.htmlTaxGuruen2026-08-06T00:30:48+05:30Madras HC Quashes Non-Speaking Order Rejecting Stay Under Section 220(6) https://taxguru.in/income-tax/hc-upholds-section-153c-notices-satisfaction-recorded-completing-search-assessment.htmlTaxGuruen2026-08-06T00:15:39+05:30HC Upholds Section 153C Notices as Satisfaction Was Recorded Before Completing Search Assessment https://taxguru.in/corporate-law/irps-claim-admission-not-acknowledgment-limitation-act-sc.htmlTaxGuruen2026-08-05T23:59:37+05:30IRP’s Claim Admission Is Not Acknowledgment Under Limitation Act: SC https://taxguru.in/corporate-law/ancestral-property-not-immune-attachment-pmla-delhi-hc.htmlTaxGuruen2026-08-05T23:45:35+05:30Ancestral Property Not Immune from Attachment Under PMLA: Delhi HC https://taxguru.in/income-tax/gujarat-hc-upholds-section-153c-notices-seized-gold-related-assessee.htmlTaxGuruen2026-08-05T23:30:32+05:30Gujarat HC Upholds Section 153C Notices as Seized Gold Related to Assessee https://taxguru.in/income-tax/delay-cannot-defeat-genuine-tds-refund-claim-gujarat-hc.htmlTaxGuruen2026-08-05T23:15:30+05:30Delay Cannot Defeat Genuine TDS Refund Claim: Gujarat HC https://taxguru.in/income-tax/gujarat-hc-condones-delay-form-10b-filing-due-cas-illness.htmlTaxGuruen2026-08-05T23:00:28+05:30Gujarat HC Condones Delay in Form 10B Filing Due to CA’s Illness https://taxguru.in/corporate-law/msmed-benefits-not-supplier-pre-registration-supplies-delhi-hc.htmlTaxGuruen2026-08-05T23:00:15+05:30MSMED Benefits Not Available to Supplier for Pre-Registration Supplies: Delhi HC https://taxguru.in/corporate-law/article-227-interference-limited-jurisdictional-errors-arbitration-appeals-sc.htmlTaxGuruen2026-08-05T22:57:33+05:30Article 227 Interference Limited to Jurisdictional Errors in Arbitration Appeals: SC https://taxguru.in/income-tax/bombay-hc-quashes-final-assessment-failure-issue-draft-order-section-144c.htmlTaxGuruen2026-08-05T22:55:48+05:30Bombay HC Quashes Final Assessment for Failure to Issue Draft Order Under Section 144C https://taxguru.in/income-tax/itat-bangalore-remands-section-69a-addition-verification-liquor-business-receipts.htmlTaxGuruen2026-08-05T22:45:25+05:30ITAT Bangalore Remands Section 69A Addition for Verification of Liquor Business Receipts https://taxguru.in/income-tax/stockist-dealer-discounts-not-commission-section-194h-itat-mumbai.htmlTaxGuruen2026-08-05T22:30:23+05:30Stockist/Dealer Discounts Are Not Commission Under Section 194H: ITAT Mumbai https://taxguru.in/income-tax/trade-discounts-dealers-not-liable-tds-section-194h-itat-mumbai.htmlTaxGuruen2026-08-05T22:15:21+05:30Trade Discounts to Dealers Not Liable for TDS Under Section 194H: ITAT Mumbai https://taxguru.in/income-tax/itat-transfer-pricing-adjustments-cup-method-comparable-adjustments.htmlTaxGuruen2026-08-05T22:00:19+05:30Overseas and Domestic Comparables Can Be Used Under CUP: ITAT Mumbai https://taxguru.in/service-tax/cestat-chandigarh-sets-service-tax-foreign-university-referral-services.htmlTaxGuruen2026-08-05T21:52:17+05:30CESTAT Chandigarh Sets Aside Service Tax on Foreign University Referral Services https://taxguru.in/income-tax/bombay-hc-upholds-deletion-section-68-addition-creditworthiness-established.htmlTaxGuruen2026-08-05T21:30:02+05:30Bombay HC Upholds Deletion of Section 68 Addition as Creditworthiness Was Established https://taxguru.in/income-tax/itat-chennai-excludes-goodwill-amortization-operating-cost-tp-case.htmlTaxGuruen2026-08-05T20:41:25+05:30ITAT Chennai Excludes Goodwill Amortization from Operating Cost in TP Case https://taxguru.in/dgft/dgft-integrates-icegate-duty-payment-data-paperless-eodc-processing-aa-epcg-schemes.htmlTaxGuruen2026-08-05T20:38:49+05:30DGFT Integrates ICEGATE Duty Payment Data for Paperless EODC Processing Under AA and EPCG Schemes https://taxguru.in/dgft/dgft-introduces-inventory-based-cross-border-commerce-export-framework-ftp-2023.htmlTaxGuruen2026-08-05T20:38:19+05:30DGFT Introduces Inventory-Based Cross-Border E-Commerce Export Framework Under FTP 2023 https://taxguru.in/dgft/dgft-notifies-procedures-inventory-based-cross-border-commerce-framework.htmlTaxGuruen2026-08-05T20:37:49+05:30DGFT Notifies Procedures for Inventory-Based Cross-Border E-Commerce Framework https://taxguru.in/corporate-law/ibbi-cancels-insolvency-professional-registration-cirp-compliance-due-diligence-lapses.htmlTaxGuruen2026-08-05T20:34:51+05:30IBBI Cancels Insolvency Professional Registration Over CIRP Compliance and Due Diligence Lapses https://taxguru.in/income-tax/mumbai-itat-builders-statement-cannot-justify-money-addition.htmlTaxGuruen2026-08-05T19:20:27+05:30Mumbai ITAT: Builder’s Statement Alone Cannot Justify On-Money Addition https://taxguru.in/income-tax/chennai-itat-loose-diary-entries-cannot-justify-additions-without-corroboration.htmlTaxGuruen2026-08-05T19:05:52+05:30Chennai ITAT: Loose Diary Entries Cannot Justify Additions Without Corroboration https://taxguru.in/income-tax/bombay-hc-upholds-itat-order-quashing-reassessment-lack-independent-reasons.htmlTaxGuruen2026-08-05T18:50:51+05:30Bombay HC Upholds ITAT Order Quashing Reassessment for Lack of Independent Reasons to Believe https://taxguru.in/income-tax/mumbai-itat-sole-executor-entitled-individual-slab-rates-not-maximum-marginal-rate.htmlTaxGuruen2026-08-05T18:38:38+05:30Mumbai ITAT: Sole Executor Entitled to Individual Slab Rates, Not Maximum Marginal Rate https://taxguru.in/company-law/12-practical-tips-filing-adjudication-application-roc.htmlTaxGuruen2026-08-05T18:25:31+05:3012 Practical Tips for Filing an Adjudication Application Before the ROC https://taxguru.in/corporate-law/bis-2-0-india-leveraging-standards-drive-trust-technology-global-competitiveness.htmlTaxGuruen2026-08-05T17:58:00+05:30BIS 2.0: How India is Leveraging Standards to Drive Trust, Technology & Global Competitiveness https://taxguru.in/finance/sc-restores-cheque-bounce-conviction-financial-capacity-cannot-rebut-ni-act-presumption.htmlTaxGuruen2026-08-05T17:45:56+05:30SC Restores Cheque Bounce Conviction; Financial Capacity Alone Cannot Rebut NI Act Presumption https://taxguru.in/goods-and-service-tax/respond-gst-notices-practical-guide-taxpayers.htmlTaxGuruen2026-08-05T17:42:36+05:30How to Respond to GST Notices: A Practical Guide for Taxpayers https://taxguru.in/company-law/company-issue-fresh-private-placement-filing-pas-3.htmlTaxGuruen2026-08-05T17:40:27+05:30Can a Company Issue a Fresh Private Placement Before Filing PAS-3? https://taxguru.in/company-law/private-limited-company-hold-treasury-stock-companies-act-2013.htmlTaxGuruen2026-08-05T17:34:07+05:30Can a Private Limited Company Hold Treasury Stock Under the Companies Act, 2013? https://taxguru.in/company-law/company-issue-bonus-shares-ccps-partly-paid.htmlTaxGuruen2026-08-05T17:32:43+05:30Can a Company Issue Bonus Shares When CCPS Are Partly Paid-Up? https://taxguru.in/corporate-law/sc-orders-tech-crackdown-uninsured-vehicles-uniform-insurance-framework.htmlTaxGuruen2026-08-05T17:30:52+05:30SC Orders Tech Crackdown on Uninsured Vehicles, Uniform Insurance Framework https://taxguru.in/corporate-law/limited-liability-partnership-introduction.htmlTaxGuruen2026-08-05T16:24:30+05:30Limited Liability Partnership: Features, Governance and Partner Liability https://taxguru.in/company-law/company-change-companies-act-2013-step-step-compliance-guide.htmlTaxGuruen2026-08-05T16:20:11+05:30Company Name Change Under Companies Act, 2013: Step-by-Step Compliance Guide https://taxguru.in/goods-and-service-tax/karnataka-hc-permits-withdrawal-gst-writ-gstat-functional.htmlTaxGuruen2026-08-05T14:30:26+05:30Karnataka HC Permits Withdrawal of GST Writ After GSTAT Becomes Functional https://taxguru.in/goods-and-service-tax/gst-registration-cancellation-due-consultants-lapse-telangana-hc-revocation.htmlTaxGuruen2026-08-05T14:15:24+05:30GST Registration Cancellation Due to Consultant’s Lapse: Telangana HC Allows Revocation https://taxguru.in/income-tax/itat-ahmedabad-depreciation-slump-sale-intangibles-deletes-interest-disallowance.htmlTaxGuruen2026-08-05T13:45:22+05:30ITAT Ahmedabad Allows Depreciation on Slump Sale Intangibles, Deletes Interest Disallowance https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-adverse-gst-order-mp-hc-sets-assessment.htmlTaxGuruen2026-08-05T13:30:19+05:30Personal Hearing Mandatory Before Adverse GST Order: MP HC Sets Aside Assessment https://taxguru.in/goods-and-service-tax/section-74-notice-without-reasons-ruds-invalid-chhattisgarh-hc-quashes-gst-recovery.htmlTaxGuruen2026-08-05T13:15:16+05:30Section 74 Notice Without Reasons or RUDs Invalid: Chhattisgarh HC Quashes GST Recovery https://taxguru.in/goods-and-service-tax/ballast-loading-railway-wagons-taxable-18-percent-gst-sac-996719-aar-karnataka.htmlTaxGuruen2026-08-05T13:11:26+05:30Ballast Loading into Railway Wagons Taxable at 18% GST Under SAC 996719: AAR Karnataka https://taxguru.in/income-tax/cbdt-notifies-odisha-joint-entrance-examination-committee-section-11-income-tax-act-2025.htmlTaxGuruen2026-08-05T13:10:15+05:30CBDT Notifies Odisha Joint Entrance Examination Committee Under Section 11 of Income-tax Act, 2025 https://taxguru.in/income-tax/cbdt-notifies-odisha-joint-entrance-examination-committee-section-10-46-ay-2026-27.htmlTaxGuruen2026-08-05T13:09:32+05:30CBDT Notifies Odisha Joint Entrance Examination Committee Under Section 10(46) for AY 2026–27 https://taxguru.in/income-tax/cbdt-notifies-noida-sez-authority-section-11-income-tax-act-2025.htmlTaxGuruen2026-08-05T13:08:34+05:30CBDT Notifies Noida SEZ Authority Under Section 11 of Income-tax Act, 2025 https://taxguru.in/income-tax/cbdt-notifies-noida-sez-authority-section-10-46-ays-2024-25-2026-27.htmlTaxGuruen2026-08-05T13:07:30+05:30CBDT Notifies Noida SEZ Authority Under Section 10(46) for AYs 2024–25 to 2026–27 https://taxguru.in/corporate-law/supreme-court-quashes-cheating-criminal-breach-trust-case-failed-jda.htmlTaxGuruen2026-08-05T13:06:52+05:30Supreme Court Quashes Cheating & Criminal Breach of Trust Case in Failed JDA https://taxguru.in/income-tax/cbdt-notifies-noida-sez-authority-section-10-46-ays-2019-20-2023-24.htmlTaxGuruen2026-08-05T13:06:21+05:30CBDT Notifies Noida SEZ Authority Under Section 10(46) for AYs 2019–20 to 2023–24 https://taxguru.in/corporate-law/sc-dismissed-time-barred-excise-appeal-against-cestat-order.htmlTaxGuruen2026-08-05T13:06:04+05:30SC Dismissed Time-Barred Excise Appeal Against CESTAT Order https://taxguru.in/goods-and-service-tax/rajasthan-hc-quashes-gst-assessment-failure-issue-mandatory-asmt-10-notice.htmlTaxGuruen2026-08-05T13:00:13+05:30Rajasthan HC Quashes GST Assessment for Failure to Issue Mandatory ASMT-10 Notice https://taxguru.in/corporate-law/pfrda-extends-nps-day-investment-cut-off-1-30-pm-4-august-2026.htmlTaxGuruen2026-08-05T12:59:59+05:30PFRDA Extends NPS Same-Day Investment Cut-Off to 1:30 PM from 4 August 2026 https://taxguru.in/corporate-law/irdai-directs-fast-track-settlement-insurance-claims-assam-flood-hit-districts.htmlTaxGuruen2026-08-05T12:58:37+05:30IRDAI Directs Fast-Track Settlement of Insurance Claims in Four Assam Flood-Hit Districts https://taxguru.in/income-tax/bangalore-itat-belated-original-return-bars-section-80p-deduction-section-148-return.htmlTaxGuruen2026-08-05T12:54:45+05:30Bangalore ITAT: Belated Original Return Bars Section 80P Deduction on Section 148 Return https://taxguru.in/corporate-law/sc-upholds-nclat-directions-entrusting-supertech-projects-nbcc-ibc.htmlTaxGuruen2026-08-05T12:49:21+05:30SC Upholds NCLAT Directions Entrusting Supertech Projects to NBCC Under IBC https://taxguru.in/chartered-accountant/icai-reprimands-ca-tax-audit-part-time-cop-imposes-rs-50-000-fine.htmlTaxGuruen2026-08-05T12:48:41+05:30ICAI Reprimands CA for Tax Audit with Part-Time COP, Imposes ₹50,000 Fine https://taxguru.in/finance/commodity-trading-apps-india-live-market-data-open-interest-analysis.htmlTaxGuruen2026-08-05T12:46:25+05:30Best Commodity Trading Apps in India with Live Market Data & Open Interest Analysis https://taxguru.in/income-tax/gujarat-hc-quashes-time-barred-section-148-reassessment-ay-2015-16.htmlTaxGuruen2026-08-05T12:45:11+05:30Gujarat HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16 https://taxguru.in/income-tax/bangalore-itat-condones-78-month-delay-prevent-double-taxation-restores-matter-ao.htmlTaxGuruen2026-08-05T12:45:04+05:30Bangalore ITAT Condones 78-Month Delay to Prevent Double Taxation; Restores Matter to AO https://taxguru.in/income-tax/gujarat-hc-quashes-reassessment-notice-issued-tola-surviving-time-section-148.htmlTaxGuruen2026-08-05T12:30:59+05:30Gujarat HC Quashes Reassessment Notice Issued Beyond TOLA Surviving Time Under Section 148 https://taxguru.in/income-tax/delhi-hc-questions-13-year-delay-return-seized-cash-jewellery.htmlTaxGuruen2026-08-05T12:30:26+05:30Delhi HC Questions 13-Year Delay by Income-tax Department in Returning Seized Cash & Jewellery https://taxguru.in/income-tax/itat-raipur-quashes-section-143-3-assessment-absence-section-143-2-notice.htmlTaxGuruen2026-08-05T12:15:57+05:30ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice https://taxguru.in/income-tax/karnataka-hc-quashes-assessment-orders-time-barred-settlement-commission-proceedings.htmlTaxGuruen2026-08-05T12:00:53+05:30Karnataka HC Quashes Assessment Orders as Time-Barred After Settlement Commission Proceedings https://taxguru.in/excise-duty/cestat-appeal-against-differential-excise-duty-determined-rsp.htmlTaxGuruen2026-08-05T11:51:47+05:30CESTAT Allows Appeal Against Differential Excise Duty on Re-Determined RSP https://taxguru.in/income-tax/bombay-hc-quashes-time-barred-section-148-reassessment-ay-2015-16.htmlTaxGuruen2026-08-05T11:45:00+05:30Bombay HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16 https://taxguru.in/income-tax/itat-delhi-quashes-section-153c-assessments-ays-ten-year-block-period.htmlTaxGuruen2026-08-05T11:30:57+05:30ITAT Delhi Quashes Section 153C Assessments for AYs Outside Ten-Year Block Period https://taxguru.in/income-tax/karnataka-hc-dismisses-section-260a-appeal-lack-territorial-jurisdiction.htmlTaxGuruen2026-08-05T11:15:53+05:30Karnataka HC Dismisses Section 260A Appeal for Lack of Territorial Jurisdiction https://taxguru.in/excise-duty/cestat-mumbai-cenvat-credit-employee-related-services-business.htmlTaxGuruen2026-08-05T11:00:49+05:30CESTAT Mumbai Allows CENVAT Credit on Employee-Related Services Used for Business https://taxguru.in/goods-and-service-tax/karnataka-hc-upholds-validity-common-gst-show-notices-multiple-tax-periods.htmlTaxGuruen2026-08-05T10:45:46+05:30Karnataka HC Upholds Validity of Common GST Show Cause Notices for Multiple Tax Periods https://taxguru.in/income-tax/bangalore-itat-deletes-section-270a-penalty-bona-fide-section-80p-claim.htmlTaxGuruen2026-08-05T10:30:56+05:30Bangalore ITAT Deletes Section 270A Penalty on Bona Fide Section 80P Claim https://taxguru.in/income-tax/karnataka-hc-quashes-section-148-reassessment-ay-2015-16-issued-april-2021.htmlTaxGuruen2026-08-05T10:30:22+05:30Karnataka HC Quashes Section 148 Reassessment for AY 2015-16 Issued After April 2021 https://taxguru.in/income-tax/itat-varanasi-deletes-section-68-addition-cash-sales-accounted-turnover.htmlTaxGuruen2026-08-05T10:15:35+05:30ITAT Varanasi Deletes Section 68 Addition on Cash Sales Already Accounted as Turnover https://taxguru.in/corporate-law/calcutta-hc-denies-pmla-bail-sahara-deposit-scam-upholds-section-45-twin-conditions.htmlTaxGuruen2026-08-05T10:00:32+05:30Calcutta HC Denies PMLA Bail in Sahara Deposit Scam, Upholds Section 45 Twin Conditions https://taxguru.in/income-tax/itat-ahmedabad-accepts-foreign-aes-tested-party-remands-tp-adjustment.htmlTaxGuruen2026-08-05T09:45:57+05:30ITAT Ahmedabad Accepts Foreign AEs as Tested Party, Remands TP Adjustment https://taxguru.in/income-tax/delhi-hc-upholds-vsv-settlement-quashes-cit-remand-form-4-issuance.htmlTaxGuruen2026-08-05T09:45:29+05:30Delhi HC Upholds VSV Settlement, Quashes CIT(A) Remand After Form 4 Issuance https://taxguru.in/income-tax/allahabad-hc-quashes-assessment-due-mechanical-section-153d-approval.htmlTaxGuruen2026-08-05T09:30:53+05:30Allahabad HC Quashes Assessment Due to Mechanical Section 153D Approval https://taxguru.in/income-tax/itat-delhi-deletes-rs-4-crore-addition-based-uncorroborated-party-whatsapp-chats.htmlTaxGuruen2026-08-05T09:30:38+05:30ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats https://taxguru.in/income-tax/gujarat-hc-rejects-challenge-6-percent-bogus-purchase-addition-issue-settled.htmlTaxGuruen2026-08-05T09:15:50+05:30Gujarat HC Rejects Challenge to 6% Bogus Purchase Addition as Issue Was Settled https://taxguru.in/goods-and-service-tax/patna-hc-restores-gst-registration-quashes-cancellation-violation-natural-justice.htmlTaxGuruen2026-08-05T09:15:45+05:30Patna HC Restores GST Registration, Quashes Cancellation for Violation of Natural Justice https://taxguru.in/income-tax/bombay-hc-restricts-bogus-purchase-addition-8-percent-sales-accepted.htmlTaxGuruen2026-08-05T09:00:45+05:30Bombay HC Restricts Bogus Purchase Addition to 8% as Sales Were Accepted https://taxguru.in/income-tax/itat-bangalore-excludes-software-development-comparables-transfer-pricing-appeal.htmlTaxGuruen2026-08-05T09:00:42+05:30ITAT Bangalore Excludes Four Software Development Comparables in Transfer Pricing Appeal https://taxguru.in/income-tax/itat-pune-excludes-comparables-affected-mergers-functional-differences.htmlTaxGuruen2026-08-05T08:45:05+05:30ITAT Pune Excludes Comparables Affected by Mergers and Functional Differences https://taxguru.in/income-tax/itat-delhi-upholds-exclusion-infosys-bpo-tcs-serve-e4e-healthcare-comparables.htmlTaxGuruen2026-08-05T08:30:36+05:30ITAT Delhi Upholds Exclusion of Infosys BPO, TCS E-Serve & e4e Healthcare as Comparables https://taxguru.in/income-tax/itat-kolkata-dismisses-income-tax-appeal-non-prosecution-repeated-non-appearance.htmlTaxGuruen2026-08-05T08:15:16+05:30ITAT Kolkata Dismisses Income Tax Appeal for Non-Prosecution After Repeated Non-Appearance https://taxguru.in/service-tax/cestat-sets-service-tax-demand-railway-housekeeping-cleaning-services.htmlTaxGuruen2026-08-05T08:00:22+05:30CESTAT Sets Aside Service Tax Demand on Railway Housekeeping & Cleaning Services https://taxguru.in/income-tax/itat-chennai-quashes-section-153c-assessments-restricts-addition-2-percent-profit-estimation.htmlTaxGuruen2026-08-05T07:45:49+05:30ITAT Chennai Quashes Section 153C Assessments, Restricts Addition to 2% Profit Estimation https://taxguru.in/income-tax/itat-pune-excludes-cybercom-datamatics-comparable-upholds-infobeans-tp-case.htmlTaxGuruen2026-08-05T07:30:04+05:30ITAT Pune Excludes Cybercom Datamatics as Comparable, Upholds InfoBeans in TP Case https://taxguru.in/goods-and-service-tax/patna-hc-quashes-gst-order-portal-upload-not-valid-notice.htmlTaxGuruen2026-08-05T07:15:49+05:30Patna HC Quashes GST Order as Portal Upload Alone Is Not Valid Notice https://taxguru.in/corporate-law/loan-secured-sale-agreement-financial-debt-nclat-section-7-petition.htmlTaxGuruen2026-08-05T07:00:57+05:30Loan Secured by Sale Agreement Is Financial Debt: NCLAT Allows Section 7 Petition https://taxguru.in/income-tax/itat-pune-section-10-10b-exemption-bsnl-vrs-compensation.htmlTaxGuruen2026-08-05T06:45:49+05:30ITAT Pune Allows Section 10(10B) Exemption for BSNL VRS Compensation https://taxguru.in/income-tax/sc-state-cooperative-agricultural-bank-eligible-section-80p-deduction.htmlTaxGuruen2026-08-05T06:30:33+05:30SC: State Cooperative Agricultural Bank Eligible for Section 80P Deduction https://taxguru.in/goods-and-service-tax/bombay-hc-quashes-gst-show-notice-order-breach-section-73-time-gap.htmlTaxGuruen2026-08-05T06:15:29+05:30Bombay HC Quashes GST Show Cause Notice and Order for Breach of Section 73 Time Gap https://taxguru.in/corporate-law/bombay-hc-quashes-mvat-attachment-secured-asset-upholds-banks-priority-sarfaesi.htmlTaxGuruen2026-08-05T06:00:26+05:30Bombay HC Quashes MVAT Attachment Over Secured Asset, Upholds Bank’s Priority Under SARFAESI https://taxguru.in/corporate-law/bombay-hc-upholds-secured-creditors-priority-sales-tax-dues-sarfaesi.htmlTaxGuruen2026-08-05T05:45:23+05:30Bombay HC Upholds Secured Creditor’s Priority Over Sales Tax Dues Under SARFAESI https://taxguru.in/excise-duty/cestat-cenvat-credit-canteen-construction-employee-accommodation-services.htmlTaxGuruen2026-08-05T05:30:11+05:30CESTAT Allows CENVAT Credit on Canteen, Construction & Employee Accommodation Services https://taxguru.in/excise-duty/cestat-cenvat-credit-factory-construction-canteen-insurance-air-travel-services.htmlTaxGuruen2026-08-05T05:15:09+05:30CESTAT Allows CENVAT Credit on Factory Construction, Canteen, Insurance & Air Travel Services https://taxguru.in/service-tax/loading-unloading-labour-supply-not-taxable-manpower-recruitment-service-cestat-chandigarh.htmlTaxGuruen2026-08-05T05:00:07+05:30Loading and Unloading Labour Supply Not Taxable as Manpower Recruitment Service: CESTAT Chandigarh https://taxguru.in/service-tax/reimbursable-withholding-tax-not-taxable-service-consideration-cestat-chandigarh.htmlTaxGuruen2026-08-05T04:45:05+05:30Reimbursable Withholding Tax Not Taxable as Service Consideration: CESTAT Chandigarh https://taxguru.in/service-tax/identifying-buyers-foreign-client-export-service-not-intermediary-cestat-allahabad.htmlTaxGuruen2026-08-05T04:30:04+05:30Identifying Buyers for Foreign Client Is Export of Service, Not Intermediary: CESTAT Allahabad https://taxguru.in/service-tax/sales-promotion-services-not-intermediary-services-sc-upholds-cestat-ruling.htmlTaxGuruen2026-08-05T04:15:02+05:30Sales Promotion Services Are Not Intermediary Services: SC Upholds CESTAT Ruling https://taxguru.in/service-tax/sales-promotion-services-foreign-principal-not-intermediary-services-cestat-mumbai.htmlTaxGuruen2026-08-05T04:00:00+05:30Sales Promotion Services to Foreign Principal Are Not Intermediary Services: CESTAT Mumbai https://taxguru.in/service-tax/cestat-refund-unutilized-cenvat-credit-holds-payment-processing-services-export-services.htmlTaxGuruen2026-08-05T03:45:58+05:30CESTAT Allows Refund of Unutilized CENVAT Credit, Holds Payment Processing Services Are Export Services https://taxguru.in/income-tax/delhi-hc-dismisses-reassessment-sections-147-148-aos-non-application-mind.htmlTaxGuruen2026-08-05T03:30:56+05:30Delhi HC Dismisses Reassessment Under Sections 147/148 for AO’s Non-Application of Mind https://taxguru.in/income-tax/itat-mumbai-deletes-section-69-addition-based-solely-uncorroborated-party-statements-excel-data.htmlTaxGuruen2026-08-05T03:15:59+05:30ITAT Mumbai Deletes Section 69 Addition Based Solely on Uncorroborated Third-Party Statements & Excel Data https://taxguru.in/income-tax/itat-mumbai-deletes-section-69-addition-based-solely-uncorroborated-party-statements.htmlTaxGuruen2026-08-05T03:00:56+05:30ITAT Mumbai Deletes Section 69 Addition Based Solely on Uncorroborated Third-Party Statements https://taxguru.in/income-tax/itat-pune-deletes-addition-gratia-payment-received-pfizer-exit-scheme.htmlTaxGuruen2026-08-05T02:45:53+05:30ITAT Pune Deletes Addition on Ex Gratia Payment Received Under Pfizer Exit Scheme https://taxguru.in/income-tax/no-section-276c-prosecution-deletion-section-271aab-penalty-rajasthan-hc.htmlTaxGuruen2026-08-05T02:30:49+05:30No Section 276C Prosecution After Deletion of Section 271AAB Penalty: Rajasthan HC https://taxguru.in/goods-and-service-tax/gst-assessment-quashed-hearing-notice-uploaded-wrong-portal-tab-patna-hc.htmlTaxGuruen2026-08-05T02:15:47+05:30GST Assessment Quashed as Hearing Notice Was Uploaded Under Wrong Portal Tab: Patna HC https://taxguru.in/goods-and-service-tax/no-personal-hearing-adverse-gst-order-violates-section-75-4-patna-hc.htmlTaxGuruen2026-08-05T02:00:45+05:30No Personal Hearing Before Adverse GST Order Violates Section 75(4): Patna HC https://taxguru.in/goods-and-service-tax/patna-hc-quashes-section-73-gst-order-notice-uploaded-wrong-portal-tab.htmlTaxGuruen2026-08-05T01:45:42+05:30Patna HC Quashes Section 73 GST Order as Notice Was Uploaded Under Wrong Portal Tab https://taxguru.in/income-tax/client-code-modification-cannot-justify-section-68-addition-itat-mumbai.htmlTaxGuruen2026-08-05T01:30:40+05:30Client Code Modification Alone Cannot Justify Section 68 Addition: ITAT Mumbai https://taxguru.in/income-tax/itat-ahmedabad-section-10-10b-exemption-claim-bsnl-vrs-compensation.htmlTaxGuruen2026-08-05T01:15:39+05:30ITAT Ahmedabad Allows Section 10(10B) Exemption Claim for BSNL VRS Compensation