https://taxguru.in/goods-and-service-tax/clock-itc-understanding-time-limits-claiming-input-tax-credit-gst.htmlTaxGuruen2026-09-24T00:29:23+05:30Clock on ITC: Understanding Time Limits for Claiming Input Tax Credit under GST https://taxguru.in/income-tax/capital-reduction-cannot-taxed-buyback-section-115qa-itat-delhi.htmlTaxGuruen2026-09-24T00:24:32+05:30Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi https://taxguru.in/goods-and-service-tax/transactions-without-consideration-treated-deemed-supplies-gst.htmlTaxGuruen2026-09-24T00:19:35+05:30Transactions Without Consideration Treated as Deemed Supplies Under GST https://taxguru.in/corporate-law/trademark-opposition-india-step-step-guide.htmlTaxGuruen2026-09-24T00:18:47+05:30Trademark Opposition in India: Step-by-Step Guide https://taxguru.in/sebi/non-connected-person-insider-upsi-possession-sebi.htmlTaxGuruen2026-09-24T00:17:17+05:30Non-Connected Person Can Still Be Insider Through UPSI Possession: SEBI https://taxguru.in/income-tax/24-hour-mistake-cost-business-millions-avoiding-epf-trap.htmlTaxGuruen2026-09-24T00:16:10+05:3024-Hour Mistake That Could Cost Your Business Millions: Avoiding EPF Trap https://taxguru.in/company-law/board-meeting-general-meeting-held-day.htmlTaxGuruen2026-09-24T00:12:55+05:30Can a Board Meeting and General Meeting Be Held on the Same Day? https://taxguru.in/goods-and-service-tax/gst-exemptions-relief-taxpayers-impact-tax-system.htmlTaxGuruen2026-09-24T00:09:20+05:30GST Exemptions: Relief for Taxpayers and Their Impact on the Tax System https://taxguru.in/goods-and-service-tax/blocked-credits-gst-business-expenses-not-qualify-itc.htmlTaxGuruen2026-09-24T00:00:47+05:30Blocked Credits under GST: Why Some Business Expenses Do Not Qualify for ITC https://taxguru.in/company-law/managing-director-criminal-liability-depends-statutory-personal-involvement.htmlTaxGuruen2026-09-23T23:59:56+05:30Managing Director Criminal Liability Depends on Statutory & Personal Involvement https://taxguru.in/goods-and-service-tax/gst-audit-adjudication-proper-officer-jurisdiction-hearing-rights.htmlTaxGuruen2026-09-23T23:59:04+05:30GST Audit Adjudication, Proper Officer Jurisdiction and Hearing Rights https://taxguru.in/income-tax/gst-registration-turnover-ctp-nrtp-mandatory-registration-cases.htmlTaxGuruen2026-09-23T23:56:37+05:30GST Registration Beyond Turnover: CTP, NRTP and Mandatory Registration Cases https://taxguru.in/goods-and-service-tax/fresh-psyllium-seeds-taxable-5-percent-gst-not-exempt-rajasthan-aar.htmlTaxGuruen2026-09-23T23:36:32+05:30Fresh Psyllium Seeds Taxable at 5% GST, Not Exempt: Rajasthan AAR https://taxguru.in/goods-and-service-tax/rajasthan-aar-classifies-rubberised-cork-sheets-hsn-45041010-5-percent-gst.htmlTaxGuruen2026-09-23T23:32:22+05:30Rajasthan AAR Classifies Rubberised Cork Sheets Under HSN 45041010 at 5% GST https://taxguru.in/goods-and-service-tax/rajasthan-aar-rejects-gta-exemption-application-issue-pending-decided.htmlTaxGuruen2026-09-23T23:29:42+05:30Rajasthan AAR Rejects GTA Exemption Application as Issue Already Pending and Decided https://taxguru.in/goods-and-service-tax/gst-payable-mining-royalty-short-term-permit-holder-rajasthan-aar.htmlTaxGuruen2026-09-23T23:28:19+05:30GST Payable on Mining Royalty by Short-Term Permit Holder: Rajasthan AAR https://taxguru.in/goods-and-service-tax/fstp-works-contract-taxable-12-percent-1-june-2022-rajasthan-aar.htmlTaxGuruen2026-09-23T23:27:25+05:30FSTP Works Contract Taxable at 12% on 1 June 2022: Rajasthan AAR https://taxguru.in/goods-and-service-tax/psyllium-seeds-not-fresh-5-percent-gst-applies-rajasthan-aar.htmlTaxGuruen2026-09-23T23:26:44+05:30Psyllium Seeds Not Fresh; 5% GST Applies: Rajasthan AAR https://taxguru.in/custom-duty/pine-bark-grape-seed-extract-classifiable-cth-1302-caar-mumbai.htmlTaxGuruen2026-09-23T23:23:36+05:30Pine Bark & Grape Seed Extract Classifiable Under CTH 1302: CAAR Mumbai https://taxguru.in/company-law/mca-extends-tenure-nclat-members-years.htmlTaxGuruen2026-09-23T23:12:43+05:30MCA Extends Tenure of Eight NCLAT Members for Five Years https://taxguru.in/corporate-law/ibbi-liquidators-modify-stakeholder-list-additional-information.htmlTaxGuruen2026-09-23T23:12:21+05:30IBBI Allows Liquidators to Modify Stakeholder List on Additional Information https://taxguru.in/income-tax/recorded-cash-sales-cannot-taxed-section-69a-itat-amritsar.htmlTaxGuruen2026-09-23T22:59:35+05:30Recorded Cash Sales Cannot Be Taxed Again Under Section 69A: ITAT Amritsar https://taxguru.in/excise-duty/buyer-funded-tool-cost-amortised-extended-period-rejected-cestat-chennai.htmlTaxGuruen2026-09-23T22:56:51+05:30Buyer-Funded Tool Cost Must Be Amortised; Extended Period Rejected: CESTAT Chennai https://taxguru.in/excise-duty/revenue-neutral-valuation-error-cannot-attract-equivalent-penalty-cestat-chennai.htmlTaxGuruen2026-09-23T22:56:36+05:30Revenue-Neutral Valuation Error Cannot Attract Equivalent Penalty: CESTAT Chennai https://taxguru.in/service-tax/police-security-services-performing-statutory-duties-not-taxable-cestat-mumbai.htmlTaxGuruen2026-09-23T22:49:18+05:30Police Security Services Performing Statutory Duties Not Taxable: CESTAT Mumbai https://taxguru.in/income-tax/bookmyshow-convenience-fee-not-subject-section-194h-tds-itat-bangalore.htmlTaxGuruen2026-09-23T22:45:29+05:30BookMyShow Convenience Fee Not Subject to Section 194H TDS: ITAT Bangalore https://taxguru.in/income-tax/no-section-194h-tds-collection-centres-retain-margin-bombay-hc.htmlTaxGuruen2026-09-23T21:46:12+05:30No Section 194H TDS Where Collection Centres Retain Margin: Bombay HC https://taxguru.in/custom-duty/customs-broker-licence-revocation-unsustainable-importer-misdeclaration-cestat-mumbai.htmlTaxGuruen2026-09-23T21:45:33+05:30Customs Broker Licence Revocation Unsustainable for Importer Misdeclaration: CESTAT Mumbai https://taxguru.in/income-tax/section-115jb-mat-not-applicable-kerala-electricity-board-kerala-hc.htmlTaxGuruen2026-09-23T21:24:18+05:30Section 115JB MAT Not Applicable to Kerala Electricity Board: Kerala HC https://taxguru.in/income-tax/section-54ec-deduction-allowed-investments-financial-years-itat-bangalore.htmlTaxGuruen2026-09-23T20:50:07+05:30Section 54EC Deduction Allowed for Investments Across Two Financial Years: ITAT Bangalore https://taxguru.in/income-tax/section-271-1-penalty-withdrawn-section-35-donation-deduction-deleted-itat-ahmedabad.htmlTaxGuruen2026-09-23T20:49:50+05:30Section 271(1)(c) Penalty on Withdrawn Section 35 Donation Deduction Deleted: ITAT Ahmedabad https://taxguru.in/income-tax/penalty-passed-extended-limitation-section-275-quashed-itat-mumbai.htmlTaxGuruen2026-09-23T20:49:35+05:30Penalty Passed Beyond Extended Limitation Under Section 275 Quashed: ITAT Mumbai https://taxguru.in/income-tax/cpc-adjustment-merges-section-143-3-scrutiny-assessment-itat-mumbai.htmlTaxGuruen2026-09-23T20:48:56+05:30CPC Adjustment Merges With Section 143(3) Scrutiny Assessment: ITAT Mumbai https://taxguru.in/income-tax/wrong-section-151-sanction-invalidates-reassessment-penalty-itat-delhi.htmlTaxGuruen2026-09-23T20:44:48+05:30Wrong Section 151 Sanction Invalidates Reassessment and Penalty: ITAT Delhi https://taxguru.in/income-tax/reassessment-quashed-pcit-approval-invalid-years-itat-delhi.htmlTaxGuruen2026-09-23T20:43:56+05:30Reassessment Quashed as PCIT Approval Invalid Beyond Three Years: ITAT Delhi https://taxguru.in/income-tax/party-search-papers-cannot-sustain-uncorroborated-additions-itat-kolkata.htmlTaxGuruen2026-09-23T20:43:29+05:30Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata https://taxguru.in/corporate-law/rules-not-govern-earlier-vacancies-automatically-supreme-court.htmlTaxGuruen2026-09-23T20:43:03+05:30Old Rules Do Not Govern Earlier Vacancies Automatically: Supreme Court https://taxguru.in/income-tax/section-153c-assessments-quashed-defective-satisfaction-itat-delhi.htmlTaxGuruen2026-09-23T20:41:44+05:30Section 153C Assessments Quashed for Defective Satisfaction: ITAT Delhi https://taxguru.in/income-tax/mechanical-satisfaction-note-cannot-sustain-section-153c-proceedings-itat-delhi.htmlTaxGuruen2026-09-23T20:35:12+05:30Mechanical Satisfaction Note Cannot Sustain Section 153C Proceedings: ITAT Delhi https://taxguru.in/income-tax/money-property-sale-taxable-capital-gains-not-section-69a-itat-delhi.htmlTaxGuruen2026-09-23T20:33:09+05:30On-Money From Property Sale Taxable as Capital Gains, Not Section 69A: ITAT Delhi https://taxguru.in/corporate-law/advocate-15-day-jail-baseless-match-fixing-allegation-karnataka-hc.htmlTaxGuruen2026-09-23T20:30:42+05:30Advocate Gets 15-Day Jail for Baseless “Match-Fixing” Allegation: Karnataka HC https://taxguru.in/income-tax/section-143-1-intimation-merges-scrutiny-assessment-issue-itat-mumbai.htmlTaxGuruen2026-09-23T20:08:38+05:30Section 143(1) Intimation Merges With Scrutiny Assessment on Same Issue: ITAT Mumbai https://taxguru.in/goods-and-service-tax/digital-cinema-equipment-leasing-mixed-supply-taxable-highest-gst-rate-telangana-aar.htmlTaxGuruen2026-09-23T19:46:02+05:30Digital Cinema Equipment Leasing Is Mixed Supply Taxable at Highest GST Rate: Telangana AAR https://taxguru.in/custom-duty/cbic-proposes-mandatory-iupac-cas-number-47-dual-chemicals.htmlTaxGuruen2026-09-23T19:18:57+05:30CBIC Proposes Mandatory IUPAC Name and CAS Number for 47 Dual-Use Chemicals https://taxguru.in/corporate-law/nesl-regulatory-information-exempt-rti-disclosure-due-fiduciary-relationship-ibbi.htmlTaxGuruen2026-09-23T19:16:49+05:30NeSL Regulatory Information Exempt from RTI Disclosure Due to Fiduciary Relationship: IBBI https://taxguru.in/custom-duty/cbic-invites-comments-draft-warehousing-operations-regulations-2026.htmlTaxGuruen2026-09-23T19:08:49+05:30CBIC Invites Comments on Draft Warehousing Operations Regulations, 2026 https://taxguru.in/corporate-law/wdra-aadhaar-authentication-depositors-warehousemen-notified.htmlTaxGuruen2026-09-23T19:04:32+05:30WDRA Aadhaar Authentication for Depositors and Warehousemen Notified https://taxguru.in/corporate-law/irdai-delegates-penalty-direction-powers-insurance-act-regulations.htmlTaxGuruen2026-09-23T19:03:47+05:30IRDAI Delegates Penalty and Direction Powers under Insurance Act and Regulations https://taxguru.in/finance/pmla-special-court-jurisdiction-revised-himachal-pradesh-districts.htmlTaxGuruen2026-09-23T19:02:28+05:30PMLA Special Court Jurisdiction Revised for Four Himachal Pradesh Districts https://taxguru.in/corporate-law/india-zealand-fta-effect-20-october-2026.htmlTaxGuruen2026-09-23T19:01:42+05:30India-New Zealand FTA to Take Effect from 20 October 2026 https://taxguru.in/rbi/public-sector-regional-rural-banks-open-27-september-2026.htmlTaxGuruen2026-09-23T19:00:28+05:30Public Sector and Regional Rural Banks to Open on 27 September 2026 https://taxguru.in/corporate-law/waves-ott-mywaves-expand-digital-public-broadcasting-creator-participation.htmlTaxGuruen2026-09-23T18:59:46+05:30WAVES OTT and MyWAVES Expand Digital Public Broadcasting and Creator Participation https://taxguru.in/corporate-law/industry-approach-advance-indias-electronics-semiconductor-ecosystem.htmlTaxGuruen2026-09-23T18:58:25+05:30Whole-of-Industry Approach to Advance India’s Electronics and Semiconductor Ecosystem https://taxguru.in/corporate-law/domestic-png-connection-incentive-scheme-offers-additional-apm-gas-allocation.htmlTaxGuruen2026-09-23T18:57:35+05:30Domestic PNG Connection Incentive Scheme Offers Additional APM Gas Allocation https://taxguru.in/corporate-law/ccpa-imposes-rs-10-lakh-penalty-rapido-dark-patterns-misleading-tipping-prompts.htmlTaxGuruen2026-09-23T18:56:27+05:30CCPA Imposes ₹10 Lakh Penalty on Rapido for Dark Patterns and Misleading Tipping Prompts https://taxguru.in/corporate-law/gatc-network-expands-legal-metrology-verification-infrastructure-india.htmlTaxGuruen2026-09-23T18:55:36+05:30GATC Network Expands Legal Metrology Verification Infrastructure Across India https://taxguru.in/corporate-law/biometric-aadhaar-authentication-mandatory-subsidised-lpg-refills-1-october-2026.htmlTaxGuruen2026-09-23T18:55:01+05:30Biometric Aadhaar Authentication Mandatory for Subsidised LPG Refills From 1 October 2026 https://taxguru.in/corporate-law/multiple-cheques-create-separate-action-section-138-ni-act-sc.htmlTaxGuruen2026-09-23T18:43:14+05:30Multiple Cheques Create Separate Causes of Action under Section 138 of NI Act: SC https://taxguru.in/corporate-law/registrar-cannot-impose-extra-condition-section-63-karnataka-hc.htmlTaxGuruen2026-09-23T18:25:12+05:30Registrar Cannot Impose Extra Condition Under Section 63: Karnataka HC https://taxguru.in/corporate-law/pil-cannot-proxy-tender-dispute-rival-bidders-sc.htmlTaxGuruen2026-09-23T18:11:35+05:30PIL Cannot Become Proxy Tender Dispute Between Rival Bidders: SC https://taxguru.in/income-tax/section-68-additions-raise-no-substantial-question-law-calcutta-hc.htmlTaxGuruen2026-09-23T18:00:59+05:30Section 68 Additions Raise No Substantial Question of Law: Calcutta HC https://taxguru.in/income-tax/ao-cannot-demand-negative-proof-section-270aa-immunity-delhi-hc.htmlTaxGuruen2026-09-23T17:43:54+05:30AO Cannot Demand Negative Proof for Section 270AA Immunity: Delhi HC https://taxguru.in/income-tax/foreign-bank-cannot-claim-domestic-tax-rate-dtaa-calcutta-hc.htmlTaxGuruen2026-09-23T16:42:00+05:30Foreign Bank Cannot Claim Domestic Tax Rate Under DTAA: Calcutta HC https://taxguru.in/company-law/registered-office-change-companies-act-regulatory-compliance.htmlTaxGuruen2026-09-23T16:31:16+05:30Registered Office Change: Companies Act and Other Regulatory Compliance https://taxguru.in/income-tax/entire-bogus-purchase-addition-unsustainable-sales-accepted-calcutta-hc.htmlTaxGuruen2026-09-23T16:23:15+05:30Entire Bogus Purchase Addition Unsustainable When Sales Accepted: Calcutta HC https://taxguru.in/corporate-law/cross-fir-not-automatic-complaint-counter-version-delhi-hc.htmlTaxGuruen2026-09-23T16:05:46+05:30Cross-FIR Not Automatic Merely Because Complaint Is Counter-Version: Delhi HC https://taxguru.in/income-tax/pending-cit-appeal-bars-parallel-writ-ao-jurisdiction-delhi-high-court.htmlTaxGuruen2026-09-23T15:43:19+05:30Pending CIT(A) Appeal Bars Parallel Writ on AO Jurisdiction: Delhi High Court https://taxguru.in/rbi/fema-noc-rejection-without-investigation-nexus-set-karnataka-hc.htmlTaxGuruen2026-09-23T15:30:06+05:30FEMA NOC Rejection Without Investigation Nexus Set Aside: Karnataka HC https://taxguru.in/rbi/rbi-notifies-rs-4-850-crore-exim-bank-line-credit-maldives-projects.htmlTaxGuruen2026-09-23T15:11:31+05:30RBI Notifies ₹4,850 Crore Exim Bank Line of Credit for Maldives Projects https://taxguru.in/service-tax/service-tax-demand-farm-trading-turnover-remanded-karnataka-hc.htmlTaxGuruen2026-09-23T14:15:41+05:30Service Tax Demand on Farm Trading Turnover Remanded: Karnataka HC https://taxguru.in/corporate-law/expired-railway-leave-cannot-revived-resolution-plan-calcutta-hc.htmlTaxGuruen2026-09-23T13:45:37+05:30Expired Railway Way Leave Cannot Be Revived Through Resolution Plan: Calcutta HC https://taxguru.in/income-tax/section-14a-addition-unsustainable-funds-exceed-investments-madras-hc.htmlTaxGuruen2026-09-23T13:15:33+05:30Section 14A Addition Unsustainable When Own Funds Exceed Investments: Madras HC https://taxguru.in/custom-duty/no-interest-moowr-capital-goods-intended-warehouse-rajasthan-hc.htmlTaxGuruen2026-09-23T12:45:21+05:30No Interest on MOOWR Capital Goods Intended for Warehouse Use: Rajasthan HC https://taxguru.in/custom-duty/caar-delhi-rejects-roasted-areca-nut-classification-applications-citing-prior-high-court-decision.htmlTaxGuruen2026-09-23T12:16:44+05:30CAAR Delhi Rejects Roasted Areca Nut Classification Applications Citing Prior HC Decision https://taxguru.in/goods-and-service-tax/gst-tcs-commerce-operators-section-52-gstr-8-0-5-percent-rate.htmlTaxGuruen2026-09-23T12:15:38+05:30GST TCS for E-Commerce Operators: Section 52, GSTR-8 and 0.5% Rate https://taxguru.in/corporate-law/supreme-court-upholds-service-tax-exemption-iit-patna-nit-rourkela.htmlTaxGuruen2026-09-23T12:11:45+05:30Supreme Court Upholds Service Tax Exemption for IIT Patna and NIT Rourkela https://taxguru.in/income-tax/bhartiya-vaishya-global-foundation-seeks-tax-audit-due-date-extension-31-october-2026.htmlTaxGuruen2026-09-23T12:10:09+05:30BVGF Seeks Tax Audit Due Date Extension to 31 October 2026 https://taxguru.in/goods-and-service-tax/gst-composition-levy-eligibility-rates-itc-limits-trade-offs.htmlTaxGuruen2026-09-23T12:08:49+05:30GST Composition Levy: Eligibility, Rates, ITC Limits and Trade-Offs https://taxguru.in/corporate-law/labour-codes-banks-rbi-compliance-governance-audit-implications.htmlTaxGuruen2026-09-23T12:05:17+05:30Labour Codes for Banks: RBI Compliance, Governance and Audit Implications https://taxguru.in/income-tax/gst-online-gaming-40-percent-rate-gameskraft-ruling-prohibition.htmlTaxGuruen2026-09-23T12:01:47+05:30GST on Online Gaming: 40% Rate, Gameskraft Ruling and Prohibition https://taxguru.in/income-tax/income-tax-reassessment-independent-gst-adjudication-madras-hc.htmlTaxGuruen2026-09-23T12:00:09+05:30Income Tax Reassessment Must Be Independent of GST Adjudication: Madras HC https://taxguru.in/income-tax/demonetisation-cash-sales-explained-books-vat-returns-itat-jaipur-deletes-section-69a-addition.htmlTaxGuruen2026-09-23T11:58:58+05:30Demonetisation Cash Sales Explained by Books and VAT Returns: ITAT Jaipur Deletes Section 69A Addition https://taxguru.in/goods-and-service-tax/gst-taxable-section-15-transaction-discounts-valuation-rules.htmlTaxGuruen2026-09-23T11:58:57+05:30GST Taxable Value Under Section 15: Transaction Value, Discounts & Valuation Rules https://taxguru.in/company-law/nclt-jurisdictions-scheme-proceedings-filing-transfer-effective-date.htmlTaxGuruen2026-09-23T11:51:58+05:30Different NCLT Jurisdictions in Scheme Proceedings: Filing, Transfer & Effective Date https://taxguru.in/rbi/incomplete-bank-trail-fails-lift-ndps-property-freeze-safema-tribunal.htmlTaxGuruen2026-09-23T11:50:04+05:30Incomplete Bank Trail Fails to Lift NDPS Property Freeze: SAFEMA https://taxguru.in/income-tax/bookmyshow-convenience-fee-not-commission-section-194h-itat-bangalore.htmlTaxGuruen2026-09-23T11:45:36+05:30BookMyShow Convenience Fee Not Commission Under Section 194H: ITAT Bangalore https://taxguru.in/income-tax/revised-return-correcting-loss-classification-considered-itat-mumbai.htmlTaxGuruen2026-09-23T11:45:05+05:30Revised Return Correcting F&O Loss Classification Must Be Considered: ITAT Mumbai https://taxguru.in/custom-duty/anti-dumping-duty-decor-paper-extended-26th-march-2027.htmlTaxGuruen2026-09-23T11:43:21+05:30Anti-Dumping Duty on Decor Paper Extended Till 26th March 2027 https://taxguru.in/rbi/pre-offence-property-attached-equivalent-pmla-safema.htmlTaxGuruen2026-09-23T11:42:23+05:30Pre-Offence Property Can Be Attached as Equivalent Value Under PMLA: SAFEMA https://taxguru.in/income-tax/cbdt-amends-tds-rules-non-resident-immovable-property-transfers.htmlTaxGuruen2026-09-23T11:41:15+05:30CBDT Amends TDS Rules for Non-Resident Immovable Property Transfers https://taxguru.in/corporate-law/ibbi-flags-delay-rti-reply-research-associates-consultants.htmlTaxGuruen2026-09-23T11:40:02+05:30IBBI Flags Delay in RTI Reply on Research Associates and Consultants https://taxguru.in/corporate-law/ibbi-flags-delay-rti-reply-closes-appeal-satisfactory-disposal.htmlTaxGuruen2026-09-23T11:39:06+05:30IBBI Flags Delay in RTI Reply but Closes Appeal After Satisfactory Disposal https://taxguru.in/chartered-accountant/icai-warns-against-wrong-udin-category-bypass-60-tax-audit-ceiling.htmlTaxGuruen2026-09-23T11:38:04+05:30ICAI Warns Against Wrong UDIN Category to Bypass 60 Tax Audit Ceiling https://taxguru.in/finance/ifsca-relaxes-qualified-jeweller-eligibility-gold-silver-imports-iibx.htmlTaxGuruen2026-09-23T11:35:56+05:30IFSCA Relaxes Qualified Jeweller Eligibility for Gold, Silver Imports Through IIBX https://taxguru.in/income-tax/contractor-label-cannot-defeat-section-80-ia-developer-deduction-itat-chennai.htmlTaxGuruen2026-09-23T11:30:56+05:30Contractor Label Cannot Defeat Section 80-IA Developer Deduction: ITAT Chennai https://taxguru.in/income-tax/unproved-opening-cash-balance-cannot-support-cash-deposit-explanation-itat-amritsar.htmlTaxGuruen2026-09-23T11:30:03+05:30Unproved Opening Cash Balance Cannot Support Cash Deposit Explanation: ITAT Amritsar https://taxguru.in/goods-and-service-tax/advocate-privilege-cannot-bar-gst-search-lawyers-conduct-delhi-hc.htmlTaxGuruen2026-09-23T11:26:12+05:30Advocate Privilege Cannot Bar GST Search Into Lawyer’s Own Conduct: Delhi HC https://taxguru.in/goods-and-service-tax/itc-special-circumstances-special-rules-preserving-input-tax-credit.htmlTaxGuruen2026-09-23T11:21:01+05:30ITC in Special Circumstances: Special Rules for Preserving Input Tax Credit https://taxguru.in/corporate-law/deleted-chats-lost-evidence-indian-law-preserving-electronic-records-litigation.htmlTaxGuruen2026-09-23T11:19:55+05:30Deleted Chats, Lost Evidence? Indian Law on Preserving Electronic Records Before Litigation https://taxguru.in/corporate-law/bribe-recovery-without-proof-demand-cannot-sustain-conviction-sc.htmlTaxGuruen2026-09-23T11:17:34+05:30Bribe Recovery Without Proof of Demand Cannot Sustain Conviction: SC https://taxguru.in/income-tax/dvo-report-prevails-seized-diary-itat-deletes-section-69a-additions.htmlTaxGuruen2026-09-23T11:15:55+05:30DVO Report Prevails Over Seized Diary; ITAT Deletes Section 69A Additions https://taxguru.in/custom-duty/imported-goods-lost-understanding-remission-customs-duty.htmlTaxGuruen2026-09-23T11:08:30+05:30When Imported Goods Are Lost: Understanding Remission of Customs Duty https://taxguru.in/rbi/unregistered-vehicle-purchaser-cannot-challenge-ndps-freezing-safema-tribunal.htmlTaxGuruen2026-09-23T11:05:10+05:30Unregistered Vehicle Purchaser Cannot Challenge NDPS Freezing: SAFEMA Tribunal https://taxguru.in/corporate-law/film-production-companies-face-pmla-reporting-obligations.htmlTaxGuruen2026-09-23T11:04:22+05:30Film Production Companies Should Face PMLA Reporting Obligations https://taxguru.in/goods-and-service-tax/gst-assessment-types-taxpayer-obligations.htmlTaxGuruen2026-09-23T11:03:37+05:30GST Assessment Types and Taxpayer Obligations https://taxguru.in/income-tax/section-263-revision-partly-sustained-unexamined-interest-capitalisation-itat-mumbai.htmlTaxGuruen2026-09-23T11:00:53+05:30Section 263 Revision Partly Sustained for Unexamined Interest Capitalisation: ITAT Mumbai https://taxguru.in/income-tax/actuarial-deficit-fund-contributions-not-hit-annual-ceilings-calcutta-hc.htmlTaxGuruen2026-09-23T10:45:50+05:30Actuarial Deficit Fund Contributions Not Hit by Annual Ceilings: Calcutta HC https://taxguru.in/goods-and-service-tax/delayed-gstr-3b-filing-cannot-bar-itc-without-section-16-5-review-calcutta-hc.htmlTaxGuruen2026-09-23T10:36:43+05:30Delayed GSTR-3B Filing Cannot Bar ITC Without Section 16(5) Review: Calcutta HC https://taxguru.in/income-tax/rule-8d-cannot-apply-without-objective-section-14a-satisfaction-itat-mumbai.htmlTaxGuruen2026-09-23T10:30:45+05:30Rule 8D Cannot Apply Without Objective Section 14A Satisfaction: ITAT Mumbai https://taxguru.in/income-tax/time-allowed-reply-excluded-reassessment-limitation-sc-dismisses-slp.htmlTaxGuruen2026-09-23T10:20:39+05:30Time Allowed for Reply Excluded from Reassessment Limitation: SC Dismisses SLP https://taxguru.in/income-tax/delayed-form-10ab-tested-reasonable-itat-mumbai.htmlTaxGuruen2026-09-23T10:15:35+05:30Delayed Form 10AB Must Be Tested for Reasonable Cause: ITAT Mumbai https://taxguru.in/custom-duty/declared-goods-conceal-undeclared-imports-confiscated-cestat-allahabad.htmlTaxGuruen2026-09-23T10:13:12+05:30Declared Goods Used to Conceal Undeclared Imports Can Be Confiscated: CESTAT Allahabad https://taxguru.in/excise-duty/depot-services-eligible-cenvat-credit-extended-demand-quashed-cestat-hyderabad.htmlTaxGuruen2026-09-23T10:08:10+05:30Depot C&F Services Eligible for Cenvat Credit; Extended Demand Quashed: CESTAT Hyderabad https://taxguru.in/goods-and-service-tax/supplier-tax-default-condition-itc-constitutionally-valid-rajasthan-hc.htmlTaxGuruen2026-09-23T10:04:32+05:30Supplier Tax Default Condition for ITC Constitutionally Valid: Rajasthan HC https://taxguru.in/income-tax/penalty-recovery-notices-issued-set-assessment-order-illegal-invalid.htmlTaxGuruen2026-09-23T09:59:12+05:30Kerala HC Quashes Penalty & Recovery Proceedings Based on Set-Aside Assessment Order https://taxguru.in/company-law/nclt-bengaluru-refuses-arbitration-reference-oppression-mismanagement-petition.htmlTaxGuruen2026-09-23T09:49:13+05:30NCLT Bengaluru Refuses Arbitration Reference in Oppression and Mismanagement Petition https://taxguru.in/company-law/landmark-cars-nclt-dispenses-meetings-holding-company-subsidiary-amalgamation-scheme.htmlTaxGuruen2026-09-23T09:47:18+05:30Landmark Cars: NCLT Dispenses Meetings for Holding Company-Subsidiary Amalgamation Scheme https://taxguru.in/goods-and-service-tax/consolidated-gst-notice-multiple-years-quashed-kerala-hc.htmlTaxGuruen2026-09-23T09:45:15+05:30Consolidated GST Notice for Multiple Years Quashed by Kerala HC https://taxguru.in/income-tax/section-147a-constitutional-challenge-bombay-hc-restrains-reassessment-proceedings.htmlTaxGuruen2026-09-23T09:44:49+05:30Section 147A Constitutional Challenge: Bombay HC Restrains Reassessment Proceedings https://taxguru.in/rbi/overseas-foreign-currency-accounts-exporters-fema-compliance-risks.htmlTaxGuruen2026-09-23T00:32:12+05:30Overseas Foreign Currency Accounts for Exporters: FEMA Compliance and Risks https://taxguru.in/rbi/nri-rights-issue-non-repatriation-basis-valuation-report-required.htmlTaxGuruen2026-09-23T00:28:01+05:30NRI Rights Issue on Non-Repatriation Basis: Is Valuation Report Required? https://taxguru.in/income-tax/vda-tax-income-tax-act-2025-cross-border-gaps-carf.htmlTaxGuruen2026-09-23T00:21:54+05:30VDA Tax Under Income Tax Act 2025: Cross-Border Gaps and CARF https://taxguru.in/income-tax/itc-reversed-legal-rules-compliance-challenges-gst.htmlTaxGuruen2026-09-23T00:17:37+05:30When ITC Must Be Reversed: Legal Rules and Compliance Challenges under GST https://taxguru.in/goods-and-service-tax/gstn-emsigner-migration-legal-impact-fips-140-3-india.htmlTaxGuruen2026-09-23T00:17:23+05:30GSTN emSigner Migration: Legal Impact of FIPS 140-3 in India https://taxguru.in/service-tax/drc-03-payment-73-5-cannot-answer-section-74-scn-calcutta-hc.htmlTaxGuruen2026-09-23T00:16:23+05:30DRC-03 Payment u/s 73(5) Cannot Answer Section 74 SCN: Calcutta HC https://taxguru.in/rbi/indian-residents-investing-dubai-companies-fema-lrs-tax-guide.htmlTaxGuruen2026-09-23T00:12:16+05:30Indian Residents Investing in Dubai Companies: FEMA, LRS and Tax Guide https://taxguru.in/goods-and-service-tax/section-16-2-cgst-act-supreme-court-verdict-final-gst-council-surprise.htmlTaxGuruen2026-09-22T23:59:54+05:30Section 16(2)(c) of CGST Act: Supreme Court verdict final or GST Council surprise? https://taxguru.in/corporate-law/trademark-objection-reply-common-grounds-procedure-hearing-outcomes.htmlTaxGuruen2026-09-22T23:57:37+05:30Trademark Objection Reply: Common Grounds, Procedure, Hearing and Outcomes https://taxguru.in/corporate-law/irdai-repeals-dividend-repatriation-guidelines-foreign-owned-insurance-intermediaries.htmlTaxGuruen2026-09-22T23:39:15+05:30IRDAI Repeals Dividend Repatriation Guidelines for Foreign-Owned Insurance Intermediaries https://taxguru.in/income-tax/party-excel-sheet-cannot-prove-unexplained-cash-investment-itat-agra.htmlTaxGuruen2026-09-22T23:36:50+05:30Third-Party Excel Sheet Cannot Prove Unexplained Cash Investment: ITAT Agra https://taxguru.in/income-tax/consultant-fraud-protect-bona-fide-assessee-penalty-itat-bangalore.htmlTaxGuruen2026-09-22T23:36:30+05:30Consultant Fraud May Protect Bona Fide Assessee From Penalty: ITAT Bangalore https://taxguru.in/income-tax/flat-sale-gains-taxable-capital-gains-search-additions-deleted-itat-mumbai.htmlTaxGuruen2026-09-22T23:36:11+05:30Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai https://taxguru.in/income-tax/no-section-153a-addition-without-incriminating-search-material-itat-mumbai.htmlTaxGuruen2026-09-22T23:34:36+05:30No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai https://taxguru.in/income-tax/section-147-reassessment-invalid-search-triggered-section-153a-itat-mumbai.htmlTaxGuruen2026-09-22T23:33:32+05:30Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai https://taxguru.in/income-tax/section-147-reassessment-invalid-search-material-requires-section-153c-itat-agra.htmlTaxGuruen2026-09-22T23:33:06+05:30Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra https://taxguru.in/income-tax/repaid-bank-loans-cannot-treated-unexplained-credits-gujarat-hc.htmlTaxGuruen2026-09-22T23:28:23+05:30Repaid Bank Loans Cannot Be Treated as Unexplained Credits: Gujarat HC https://taxguru.in/income-tax/form-10ab-typographical-error-requires-fresh-registration-adjudication-itat-delhi.htmlTaxGuruen2026-09-22T23:18:55+05:30Form 10AB Typographical Error Requires Fresh Registration Adjudication: ITAT Delhi https://taxguru.in/income-tax/share-premium-bogus-purchases-demonetisation-additions-deleted-delhi-hc.htmlTaxGuruen2026-09-22T23:17:20+05:30Share Premium, Bogus Purchases & Demonetisation Additions Deleted: Delhi HC https://taxguru.in/income-tax/post-resolution-income-tax-assessment-violates-ibc-clean-slate-delhi-hc.htmlTaxGuruen2026-09-22T23:16:24+05:30Post-Resolution Income Tax Assessment Violates IBC Clean Slate: Delhi HC https://taxguru.in/goods-and-service-tax/gst-appeal-reserved-decision-decided-merits-punjab-haryana-hc.htmlTaxGuruen2026-09-22T23:16:00+05:30GST Appeal Reserved for Decision Must Be Decided on Merits: Punjab and Haryana HC https://taxguru.in/service-tax/construction-contracts-taxable-works-contract-service-cestat-ahmedabad.htmlTaxGuruen2026-09-22T23:09:54+05:30Construction Contracts Taxable Only as Works Contract Service: CESTAT Ahmedabad https://taxguru.in/income-tax/section-54-relief-allowed-flats-home-itat-mumbai.htmlTaxGuruen2026-09-22T23:09:01+05:30Section 54 Relief Allowed for Two Flats Used as One Home: ITAT Mumbai https://taxguru.in/goods-and-service-tax/gst-appeal-cannot-dismissed-non-prosecution-punjab-haryana-hc.htmlTaxGuruen2026-09-22T23:07:10+05:30GST Appeal Cannot Be Dismissed for Non-Prosecution: Punjab and Haryana HC https://taxguru.in/service-tax/beverage-vending-client-premises-taxable-outdoor-catering-cestat-chennai.htmlTaxGuruen2026-09-22T23:06:45+05:30Beverage Vending at Client Premises Is Taxable Outdoor Catering: CESTAT Chennai https://taxguru.in/income-tax/section-54f-exemption-cannot-denied-funds-itat-agra.htmlTaxGuruen2026-09-22T23:05:10+05:30Section 54F Exemption Cannot Be Denied for Using Other Funds: ITAT Agra https://taxguru.in/goods-and-service-tax/gst-reverse-charge-section-9-4-abeyance-amendment-revival.htmlTaxGuruen2026-09-22T22:54:55+05:30GST Reverse Charge: Section 9(4) Abeyance, Amendment and Revival https://taxguru.in/corporate-law/allahabad-high-court-orders-sbi-refund-wifes-fd-appropriated-deceased-husbands-loan.htmlTaxGuruen2026-09-22T22:46:32+05:30Bank Cannot Recover Husband’s Loan from Wife’s Fixed Deposit: Allahabad HC https://taxguru.in/goods-and-service-tax/unexplained-gst-defaults-bar-writ-relief-against-registration-cancellation-rajasthan-hc.htmlTaxGuruen2026-09-22T22:35:55+05:30Unexplained GST Defaults Bar Writ Relief Against Registration Cancellation: Rajasthan HC https://taxguru.in/goods-and-service-tax/writ-cannot-revive-gst-appeal-barred-statutory-limitation-rajasthan-hc.htmlTaxGuruen2026-09-22T22:35:16+05:30Writ Cannot Revive GST Appeal Barred by Statutory Limitation: Rajasthan HC https://taxguru.in/goods-and-service-tax/belated-gst-revocation-challenge-rejected-fresh-registration-permitted-rajasthan-hc.htmlTaxGuruen2026-09-22T22:34:41+05:30Belated GST Revocation Challenge Rejected; Fresh Registration Permitted: Rajasthan HC https://taxguru.in/goods-and-service-tax/month-gst-appeal-delay-cannot-condoned-section-107-4-sc.htmlTaxGuruen2026-09-22T22:32:22+05:30Three-Month GST Appeal Delay Cannot Be Condoned Beyond Section 107(4): SC https://taxguru.in/goods-and-service-tax/accountant-lapse-justifies-condonation-452-day-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:30:43+05:30Accountant Lapse Justifies Condonation of 452-Day GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/medical-family-circumstances-justify-condonation-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:23:43+05:30Medical & Family Circumstances Justify Condonation of GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/fathers-illness-justifies-condonation-gst-appeal-delay-rajasthan-hc.htmlTaxGuruen2026-09-22T22:22:36+05:30Father’s Serious Illness Justifies Condonation of GST Appeal Delay: Rajasthan HC https://taxguru.in/goods-and-service-tax/delayed-gst-cancellation-appeal-decided-merits-rajasthan-high-court.htmlTaxGuruen2026-09-22T22:20:44+05:30Delayed GST Cancellation Appeal Must Be Decided on Merits: Rajasthan HC https://taxguru.in/goods-and-service-tax/belated-gstr-3b-cannot-revive-expired-gst-appellate-remedy-rajasthan-hc.htmlTaxGuruen2026-09-22T22:19:41+05:30Belated GSTR-3B Cannot Revive Expired GST Appellate Remedy: Rajasthan HC https://taxguru.in/goods-and-service-tax/maharashtra-aar-rejects-gst-registration-query-states.htmlTaxGuruen2026-09-22T21:56:21+05:30Maharashtra AAR Rejects GST Registration Query Concerning Other States https://taxguru.in/goods-and-service-tax/igst-refund-mismatch-query-non-maintainable-maharashtra-aar.htmlTaxGuruen2026-09-22T21:52:53+05:30IGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR https://taxguru.in/goods-and-service-tax/gst-refund-questions-advance-ruling-scope-maharashtra-aar-rejects-application.htmlTaxGuruen2026-09-22T21:50:38+05:30GST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application https://taxguru.in/goods-and-service-tax/commercial-unit-sale-leasing-constitute-gst-business-rental-itc-barred-maharashtra-aar.htmlTaxGuruen2026-09-22T21:49:32+05:30Commercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR https://taxguru.in/income-tax/ludhiana-taxation-bar-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:35:35+05:30Ludhiana Taxation Bar Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/karnataka-taxpayers-association-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:34:03+05:30Karnataka Taxpayers Association Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/tax-bar-association-seeks-tax-audit-deadline-extension-31-october-2026.htmlTaxGuruen2026-09-22T21:28:18+05:30Tax Bar Association Seeks Tax Audit Deadline Extension to 31 October 2026 https://taxguru.in/income-tax/allotment-letter-qualify-agreement-section-56-valuation-itat-mumbai.htmlTaxGuruen2026-09-22T21:19:31+05:30Allotment Letter Can Qualify as Agreement for Section 56 Valuation: ITAT Mumbai https://taxguru.in/excise-duty/repetitive-show-notice-settled-classification-abuse-process-supreme-court.htmlTaxGuruen2026-09-22T21:18:48+05:30Repetitive Show Cause Notice on Settled Classification Is Abuse of Process: Supreme Court https://taxguru.in/goods-and-service-tax/mvat-dues-approved-resolution-plan-stand-extinguished-bombay-hc.htmlTaxGuruen2026-09-22T21:17:28+05:30MVAT Dues Outside Approved Resolution Plan Stand Extinguished: Bombay HC https://taxguru.in/income-tax/bombay-hc-orders-rs-3-25-cr-section-244a-interest-payment-6-percent-compensation.htmlTaxGuruen2026-09-22T21:11:55+05:30Bombay HC Orders Rs. 3.25 Cr Section 244A Interest Payment with 6% Compensation https://taxguru.in/goods-and-service-tax/gstat-confirms-rs-2-34-lakh-itc-profiteering-demand-against-maruti-developers.htmlTaxGuruen2026-09-22T21:04:28+05:30GSTAT Confirms Rs. 2.34 Lakh ITC Profiteering Demand Against Maruti Developers https://taxguru.in/goods-and-service-tax/excess-gst-realisation-irrelevant-profiteering-section-171-gstat.htmlTaxGuruen2026-09-22T21:01:21+05:30Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT https://taxguru.in/corporate-law/false-stock-declarations-justify-complete-insurance-claim-repudiation-sc.htmlTaxGuruen2026-09-22T20:55:58+05:30False Stock Declarations Justify Complete Insurance Claim Repudiation: SC https://taxguru.in/goods-and-service-tax/gstat-upholds-rs-10-19-lakh-cinema-ticket-profiteering-orders-consumer-fund-deposit.htmlTaxGuruen2026-09-22T20:49:18+05:30GSTAT Upholds ₹10.19 Lakh Cinema Ticket Profiteering, Orders Consumer Fund Deposit https://taxguru.in/goods-and-service-tax/gstat-accepts-dgap-report-confirms-rs-81-722-cinema-ticket-profiteering.htmlTaxGuruen2026-09-22T20:47:37+05:30GSTAT Accepts DGAP Report and Confirms Rs. 81,722 Cinema Ticket Profiteering https://taxguru.in/corporate-law/arrest-unconstitutional-arrest-requires-prior-judicial-approval-sc.htmlTaxGuruen2026-09-22T20:30:27+05:30Re-Arrest After Unconstitutional Arrest Requires Prior Judicial Approval: SC https://taxguru.in/custom-duty/archery-crossbow-classifiable-sports-equipment-cth-95069990-caar-mumbai.htmlTaxGuruen2026-09-22T20:16:37+05:30Archery Crossbow Classifiable as Sports Equipment Under CTH 95069990: CAAR Mumbai https://taxguru.in/goods-and-service-tax/godown-rent-agricultural-warehousing-attracts-18-percent-gst-aar-gujarat.htmlTaxGuruen2026-09-22T20:05:32+05:30Godown Rent for Agricultural Warehousing Attracts 18% GST: AAR Gujarat https://taxguru.in/income-tax/scribbled-figures-not-rs-10-crore-income-karnataka-hc-rejects-addition-based-loose-sheet.htmlTaxGuruen2026-09-22T20:04:50+05:30Karnataka HC Rejects ₹10 Crore Addition Based on Uncorroborated Loose Sheet https://taxguru.in/corporate-law/arrest-accused-illegal-grounds-arrest-not-furnished-writing-sc.htmlTaxGuruen2026-09-22T20:00:50+05:30Arrest of Accused Becomes Illegal If Grounds of Arrest Not Furnished In Writing: SC https://taxguru.in/rbi/rbi-amends-aifi-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:15:04+05:30RBI Amends AIFI Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/rbi/rbi-amends-payments-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:07:03+05:30RBI Amends Payments Banks Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/rbi/rbi-amends-small-finance-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T19:05:58+05:30RBI Amends Small Finance Banks Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/rbi/rbi-amends-local-area-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T18:59:19+05:30RBI Amends Local Area Banks Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/income-tax/itat-chennai-deletes-rs-85-30-lakh-section-68-addition-cash-gifts.htmlTaxGuruen2026-09-22T18:51:12+05:30ITAT Chennai Deletes Rs.85.30 Lakh Section 68 Addition on Cash Gifts https://taxguru.in/rbi/rbi-amends-commercial-banks-investment-valuation-norms-invit-reit-units.htmlTaxGuruen2026-09-22T18:45:05+05:30RBI Amends Commercial Banks Investment Valuation Norms for InvIT and REIT Units https://taxguru.in/corporate-law/no-eyewitness-fall-railway-compensation-cannot-denied-delhi-high-court.htmlTaxGuruen2026-09-22T18:38:49+05:30Mere Absence of Eyewitness Cannot Defeat Railway Compensation Claim: Delhi HC https://taxguru.in/corporate-law/supreme-court-requires-judicial-approval-arrest-article-22-violations.htmlTaxGuruen2026-09-22T18:27:38+05:30Re-Arrest After Illegal Arrest Requires Judicial Approval: Supreme Court https://taxguru.in/rbi/rbi-finalises-novation-rules-otc-derivative-contracts.htmlTaxGuruen2026-09-22T18:25:08+05:30RBI Finalises Novation Rules for OTC Derivative Contracts https://taxguru.in/corporate-law/arbitration-initiated-without-consent-held-non-est-law-supreme-court.htmlTaxGuruen2026-09-22T18:20:16+05:30Arbitration Initiated Without Consent Held Non Est in Law: Supreme Court https://taxguru.in/finance/supreme-court-orders-year-financial-disclosure-private-universities.htmlTaxGuruen2026-09-22T18:14:08+05:30SC Orders Nationwide Audit of Private Universities’ Finances and Admissions https://taxguru.in/income-tax/ay-2015-16-reassessment-notices-issued-1-april-2021-dropped-karnataka-hc.htmlTaxGuruen2026-09-22T17:53:57+05:30AY 2015-16 Reassessment Notices Issued After 1 April 2021 Must Be Dropped: Karnataka HC https://taxguru.in/income-tax/software-product-company-not-comparable-captive-service-provider-karnataka-hc.htmlTaxGuruen2026-09-22T17:41:12+05:30Software Product Company Not Comparable to Captive Service Provider: Karnataka HC https://taxguru.in/income-tax/higher-ae-margin-leaves-no-scope-tp-adjustment-karnataka-hc.htmlTaxGuruen2026-09-22T17:35:43+05:30Higher AE Margin Leaves No Scope for TP Adjustment: Karnataka HC https://taxguru.in/income-tax/cash-deposit-addition-remanded-banker-verification-karnataka-high-court.htmlTaxGuruen2026-09-22T17:25:29+05:30Cash Deposits Cannot Be Deemed Unexplained Without Examining Records: Karnataka HC https://taxguru.in/income-tax/karnataka-hc-quashes-parte-reassessment-restores-proceedings-fresh-response.htmlTaxGuruen2026-09-22T17:17:46+05:30Karnataka HC Quashes Ex Parte Reassessment and Restores Proceedings for Fresh Response https://taxguru.in/income-tax/tp-findings-cannot-reopened-without-perversity-karnataka-high-court.htmlTaxGuruen2026-09-22T17:11:01+05:30High Court Cannot Rework Comparables Like a TPO: Karnataka HC https://taxguru.in/income-tax/karnataka-high-court-quashes-faceless-assessment-section-69a-addition-without-show-notice.htmlTaxGuruen2026-09-22T17:01:48+05:30Section 69A Addition Cannot Come as a Surprise in Final Assessment: Karnataka HC https://taxguru.in/income-tax/day-section-148a-response-period-mandatory-karnataka-high-court.htmlTaxGuruen2026-09-22T16:52:56+05:30Seven-Day Section 148A Response Period Mandatory: Karnataka High Court https://taxguru.in/income-tax/reassessment-cannot-doubt-fishing-enquiry-karnataka-hc.htmlTaxGuruen2026-09-22T16:42:10+05:30Reassessment Cannot Begin with a Doubt and End in a Fishing Enquiry: Karnataka HC https://taxguru.in/goods-and-service-tax/delhi-hc-orders-fresh-gst-hearing-officer-details-missing.htmlTaxGuruen2026-09-22T16:18:59+05:30Delhi HC Orders Fresh GST Hearing After Officer Details Were Missing https://taxguru.in/corporate-law/kerala-hc-rejects-civil-suit-drt-loss-post-mortgage-lease.htmlTaxGuruen2026-09-22T16:06:43+05:30Kerala HC Rejects Civil Suit After DRT Loss Over Post-Mortgage Lease https://taxguru.in/corporate-law/karnataka-hc-holds-msme-registration-not-halt-sarfaesi-recovery.htmlTaxGuruen2026-09-22T15:36:56+05:30MSME Registration Alone Does Not Halt SARFAESI Recovery: Karnataka HC https://taxguru.in/income-tax/indian-payer-not-create-indian-income-nexus-delhi-high-court.htmlTaxGuruen2026-09-22T15:20:50+05:30Indian Payer’s Location Alone Does Not Create Indian Income Nexus: Delhi HC https://taxguru.in/corporate-law/partition-suit-against-sarfaesi-enforcement-rejected-section-34-karnataka-high-court.htmlTaxGuruen2026-09-22T15:09:47+05:30Partition suit against SARFAESI enforcement rejected under Section 34 by Karnataka HC https://taxguru.in/corporate-law/preliminary-issue-cannot-severed-composite-trial-begins-supreme-court.htmlTaxGuruen2026-09-22T14:56:58+05:30Preliminary Issue Cannot Be Severed After Composite Trial Begins: Supreme Court https://taxguru.in/corporate-law/supreme-court-holds-revenue-cannot-cure-ineligible-tender-bid.htmlTaxGuruen2026-09-22T14:44:14+05:30Highest Bid Cannot Cure Tender Disqualification: Supreme Court https://taxguru.in/income-tax/delhi-high-court-stays-godaddy-reassessment-citing-certainty-finality.htmlTaxGuruen2026-09-22T14:30:50+05:30GoDaddy Reassessment Stayed Over “Over-Zealous” AO Approach: Delhi HC https://taxguru.in/income-tax/cairn-energy-tax-dispute-retrospective-tax-sovereign-assets.htmlTaxGuruen2026-09-22T13:29:13+05:30Cairn Energy Tax Dispute: From Retrospective Tax to Sovereign Assets https://taxguru.in/income-tax/india-uae-related-party-transactions-transfer-pricing-compliance-guide.htmlTaxGuruen2026-09-22T13:28:09+05:30India–UAE Related-Party Transactions: Transfer-Pricing Compliance Guide https://taxguru.in/goods-and-service-tax/corporate-guarantee-gst-taxable-event-recur-year-gujarat-hc.htmlTaxGuruen2026-09-22T13:25:49+05:30Corporate Guarantee GST: Can Taxable Event Recur Every Year? Gujarat HC https://taxguru.in/goods-and-service-tax/multi-year-section-74-gst-notices-high-courts-split-composite-scns.htmlTaxGuruen2026-09-22T13:24:40+05:30Multi-Year Section 74 GST Notices: High Courts Split on Composite SCNs https://taxguru.in/income-tax/pre-september-2024-search-permits-direct-section-148-notice-delhi-hc.htmlTaxGuruen2026-09-22T13:20:39+05:30Pre-September 2024 Search Permits Direct Section 148 Notice: Delhi HC https://taxguru.in/goods-and-service-tax/prior-cgst-proceedings-not-barred-subsequent-sgst-action-delhi-hc.htmlTaxGuruen2026-09-22T13:18:59+05:30Prior CGST Proceedings Not Barred by Subsequent SGST Action: Delhi HC https://taxguru.in/income-tax/export-quota-premium-ineligible-section-80hhc-deduction-sc.htmlTaxGuruen2026-09-22T13:15:58+05:30Export Quota Premium Ineligible for Section 80HHC Deduction: SC https://taxguru.in/income-tax/calcutta-hc-sustains-deletion-section-69-addition-explained-disclosed-investments.htmlTaxGuruen2026-09-22T13:14:42+05:30Calcutta HC Sustains Deletion of Section 69 Addition for Explained Disclosed Investments https://taxguru.in/income-tax/mptca-seeks-tax-audit-itr-due-date-extension-ay-2026-27.htmlTaxGuruen2026-09-22T13:11:53+05:30MPTCA Seeks Tax Audit and ITR Due Date Extension for AY 2026-27 https://taxguru.in/corporate-law/nia-ed-nexus-investigations-adjudications-25-faqs.htmlTaxGuruen2026-09-22T13:09:26+05:30NIA–ED Nexus for Investigations and Adjudications: 25 FAQs https://taxguru.in/income-tax/cit-cannot-dismiss-appeal-solely-non-appearance-kerala-hc.htmlTaxGuruen2026-09-22T13:05:20+05:30CIT(A) Cannot Dismiss Appeal Solely for Non-Appearance: Kerala HC https://taxguru.in/goods-and-service-tax/gst-years-indias-tax-reform-delivered-promises.htmlTaxGuruen2026-09-22T13:03:41+05:30GST After Nine Years: Has India’s Tax Reform Delivered Its Promises? https://taxguru.in/income-tax/diary-based-rs-6-77-crore-addition-deleted-lack-corroboration-gujarat-hc.htmlTaxGuruen2026-09-22T12:48:37+05:30Diary-Based ₹6.77 Crore Addition Deleted for Lack of Corroboration: Gujarat HC https://taxguru.in/income-tax/section-263-cannot-apply-unadjusted-cpc-intimation-karnataka-hc.htmlTaxGuruen2026-09-22T12:32:02+05:30Section 263 Cannot Apply to Unadjusted CPC Intimation: Karnataka HC https://taxguru.in/corporate-law/delhi-hc-notifies-rules-designation-lawyers-senior-advocates.htmlTaxGuruen2026-09-22T12:20:09+05:30Delhi HC Notifies New Rules For Designation of Lawyers As Senior Advocates https://taxguru.in/income-tax/1679-day-appeal-delay-condoned-entire-trust-receipts-cannot-taxed-ignoring-expenditure-itat-pune.htmlTaxGuruen2026-09-22T11:45:46+05:301679-Day Appeal Delay Condoned; Entire Trust Receipts Cannot Be Taxed Ignoring Expenditure: ITAT Pune https://taxguru.in/goods-and-service-tax/goods-vehicle-released-against-bank-guarantee-rajasthan-high-court.htmlTaxGuruen2026-09-22T11:43:27+05:30Goods and Vehicle Released Against Bank Guarantee: Rajasthan High Court https://taxguru.in/goods-and-service-tax/gst-appeal-rejection-without-hearing-violates-natural-justice-bombay-hc.htmlTaxGuruen2026-09-22T11:30:25+05:30GST Appeal Rejection Without Hearing Violates Natural Justice: Bombay HC https://taxguru.in/income-tax/sponsor-publicity-not-convert-charitable-event-business-itat-mumbai.htmlTaxGuruen2026-09-22T11:30:14+05:30Sponsor Publicity Does Not Convert Charitable Event Into Business: ITAT Mumbai https://taxguru.in/goods-and-service-tax/gst-portal-activated-48-hours-registration-bona-fide-calcutta-hc.htmlTaxGuruen2026-09-22T11:29:55+05:30GST Portal to Be Activated Within 48 Hours If Registration Found Bona Fide: Calcutta HC https://taxguru.in/rbi/rbi-commercial-banks-minimum-capital-requirements-market-risk-directions-2026.htmlTaxGuruen2026-09-22T11:25:37+05:30RBI Commercial Banks Minimum Capital Requirements for Market Risk Directions, 2026 https://taxguru.in/income-tax/no-section-14a-interest-disallowance-funds-exceed-investments-supreme-court.htmlTaxGuruen2026-09-22T11:18:21+05:30No Section 14A Interest Disallowance When Own Funds Exceed Investments: SC https://taxguru.in/corporate-law/priority-consideration-not-guarantee-stage-carriage-permit-calcutta-hc.htmlTaxGuruen2026-09-22T11:14:03+05:30Priority Consideration Does Not Guarantee Stage Carriage Permit: Calcutta HC https://taxguru.in/goods-and-service-tax/physical-gst-revocation-filing-allowed-online-filing-fails-telangana-hc.htmlTaxGuruen2026-09-22T11:00:37+05:30Physical GST Revocation Filing Allowed if Online Filing Fails: Telangana HC https://taxguru.in/goods-and-service-tax/part-hsn-code-years-big-gst-demand.htmlTaxGuruen2026-09-22T10:55:08+05:30Same Part, Same HSN Code for Years and Now a Big GST Demand https://taxguru.in/goods-and-service-tax/gst-tcs-section-52-commerce-operators-tax-compliance.htmlTaxGuruen2026-09-22T10:54:54+05:30GST TCS under Section 52: E-Commerce Operators Tax Compliance https://taxguru.in/goods-and-service-tax/composition-scheme-gst-simplified-compliance-limited-tax-flexibility.htmlTaxGuruen2026-09-22T10:52:05+05:30Composition Scheme Under GST: Simplified Compliance Or Limited Tax Flexibility? https://taxguru.in/goods-and-service-tax/merger-related-itc-dispute-requires-division-bench-hearing-gstat-chennai.htmlTaxGuruen2026-09-22T10:45:52+05:30Merger-Related ITC Dispute Requires Division Bench Hearing: GSTAT Chennai https://taxguru.in/income-tax/senior-citizens-explained-cash-deposits-cannot-treated-unexplained-itat-ahmedabad.htmlTaxGuruen2026-09-22T10:45:35+05:30Senior Citizen’s Explained Cash Deposits Cannot Be Treated Unexplained: ITAT Ahmedabad https://taxguru.in/income-tax/ao-reconsider-alleged-double-taxation-keyman-proceeds-itat-kolkata.htmlTaxGuruen2026-09-22T10:44:35+05:30AO to Reconsider Alleged Double Taxation of Keyman Proceeds: ITAT Kolkata https://taxguru.in/corporate-law/sc-refers-trust-consumer-status-issue-reconsideration-consumer-protection-act.htmlTaxGuruen2026-09-22T10:44:02+05:30SC Refers Trust Consumer Status Issue for Reconsideration Under Consumer Protection Act https://taxguru.in/goods-and-service-tax/uttarakhand-hc-quashes-gst-cancellation-based-vague-fraud-charge.htmlTaxGuruen2026-09-22T10:43:56+05:30Uttarakhand HC Quashes GST Cancellation Based on Vague Fraud Charge https://taxguru.in/goods-and-service-tax/madras-high-court-sez-refund-isd-distributed-igst-credit.htmlTaxGuruen2026-09-22T10:43:18+05:30Madras High Court Allows SEZ Refund of ISD-Distributed IGST Credit https://taxguru.in/goods-and-service-tax/delhi-hc-declines-interference-gst-audit-file-transfer-anti-evasion-wing.htmlTaxGuruen2026-09-22T10:42:40+05:30Delhi HC Declines Interference in GST Audit File Transfer to Anti-Evasion Wing https://taxguru.in/goods-and-service-tax/gst-officer-cannot-audit-adjudicate-karnataka-hc.htmlTaxGuruen2026-09-22T10:41:57+05:30Same GST Officer Cannot Audit and Adjudicate: Karnataka HC https://taxguru.in/income-tax/rule-68b-cannot-revive-time-barred-property-sale-proceedings-madras-hc.htmlTaxGuruen2026-09-22T10:30:00+05:30Rule 68B Cannot Revive Time-Barred Property Sale Proceedings: Madras HC https://taxguru.in/income-tax/non-disclosure-bank-interest-reporting-not-misreporting-itat-mumbai.htmlTaxGuruen2026-09-22T10:23:01+05:30Non-Disclosure of Bank Interest Is Under-Reporting, Not Misreporting: ITAT Mumbai https://taxguru.in/income-tax/prepaid-tax-refund-cannot-denied-non-filing-original-return-delhi-hc.htmlTaxGuruen2026-09-22T10:19:22+05:30Prepaid Tax Refund Cannot Be Denied Merely for Non-Filing of Original Return: Delhi HC https://taxguru.in/corporate-law/signature-fraud-dispute-no-bar-section-11-arbitration-calcutta-hc.htmlTaxGuruen2026-09-22T10:18:29+05:30Signature Fraud Dispute No Bar to Section 11 Arbitration: Calcutta HC https://taxguru.in/goods-and-service-tax/bombay-hc-orders-release-goods-gst-prohibition-period-ends.htmlTaxGuruen2026-09-22T10:17:16+05:30Bombay HC Orders Release of Goods After GST Prohibition Period Ends https://taxguru.in/income-tax/delay-form-10b-filing-cannot-deny-section-11-exemption-trust-itat-panaji.htmlTaxGuruen2026-09-22T10:16:21+05:30Delay in Form 10B Filing Cannot Deny Section 11 Exemption to Trust: ITAT Panaji https://taxguru.in/income-tax/section-54f-deduction-allowed-flat-allotment-delayed-sale-deed-itat-mumbai.htmlTaxGuruen2026-09-22T10:15:13+05:30Section 54F Deduction Allowed on Flat Allotment Despite Delayed Sale Deed: ITAT Mumbai https://taxguru.in/goods-and-service-tax/madras-hc-gst-registration-revival-subject-tax-compliance.htmlTaxGuruen2026-09-22T10:15:10+05:30Madras HC Allows GST Registration Revival Subject to Tax Compliance https://taxguru.in/goods-and-service-tax/section-61-scrutiny-not-mandatory-section-74a-gst-notice-allahabad-hc.htmlTaxGuruen2026-09-22T10:14:42+05:30Section 61 Scrutiny Not Mandatory Before Section 74A GST Notice: Allahabad HC https://taxguru.in/income-tax/penalty-deleted-section-271-1-notice-failed-charge-itat-delhi.htmlTaxGuruen2026-09-22T10:02:19+05:30Penalty Deleted as Section 271(1)(c) Notice Failed to Specify Charge: ITAT Delhi https://taxguru.in/income-tax/form-26a-verification-ordered-tds-default-hudco-interest-itat-jaipur.htmlTaxGuruen2026-09-22T10:00:32+05:30Form 26A Verification Ordered for TDS Default on HUDCO Interest: ITAT Jaipur https://taxguru.in/income-tax/cash-deposits-cannot-taxed-firm-proprietor-itat-surat.htmlTaxGuruen2026-09-22T09:57:48+05:30Same Cash Deposits Cannot Be Taxed in Firm and Proprietor: ITAT Surat https://taxguru.in/income-tax/section-153d-approval-cannot-presumed-approval-letters-untraceable-itat-surat.htmlTaxGuruen2026-09-22T09:56:32+05:30Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat https://taxguru.in/income-tax/ito-lacking-pecuniary-jurisdiction-cannot-frame-reassessment-itat-kolkata.htmlTaxGuruen2026-09-22T09:54:38+05:30ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata https://taxguru.in/income-tax/section-40-ia-disallowance-not-tds-obligations-itat-mumbai.htmlTaxGuruen2026-09-22T09:44:28+05:30Section 40(a)(ia) Disallowance Does Not End TDS Obligations: ITAT Mumbai https://taxguru.in/income-tax/mere-partners-unpaid-interest-remuneration-cannot-justify-reopening-gujarat-hc.htmlTaxGuruen2026-09-22T09:41:08+05:30Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC https://taxguru.in/income-tax/section-13-violations-cannot-bar-12ab-renewal-registration-stage-itat-delhi.htmlTaxGuruen2026-09-22T09:39:50+05:30Section 13 Violations Cannot Bar 12AB Renewal at Registration Stage: ITAT Delhi https://taxguru.in/income-tax/father-wife-funded-property-itat-deletes-unexplained-investment-addition.htmlTaxGuruen2026-09-22T09:38:31+05:30Father and Wife Funded Property: ITAT Deletes Unexplained Investment Addition https://taxguru.in/income-tax/compulsory-acquisition-hazira-agricultural-land-not-taxable-capital-gain-itat-surat.htmlTaxGuruen2026-09-22T09:37:00+05:30Compulsory Acquisition of Hazira Agricultural Land Not Taxable as Capital Gain: ITAT Surat https://taxguru.in/corporate-law/itrs-cannot-solely-determine-deceaseds-income-mact-compensation-orissa-hc.htmlTaxGuruen2026-09-22T09:14:30+05:30ITRs Cannot Solely Determine Deceased’s Income for MACT Compensation: Orissa HC https://taxguru.in/income-tax/mere-turnover-mismatch-tax-statutes-cannot-sustain-addition-itat-delhi.htmlTaxGuruen2026-09-22T09:07:11+05:30Mere Turnover Mismatch Across Tax Statutes Cannot Sustain Addition: ITAT Delhi https://taxguru.in/goods-and-service-tax/cancelled-gst-registration-restored-subject-payment-dues-gauhati-hc.htmlTaxGuruen2026-09-22T09:00:50+05:30Cancelled GST Registration Restored Subject to Payment of Dues: Gauhati HC