https://taxguru.in/corporate-law/doctrine-administrative-law-statutory-interpretation.htmlTaxGuruen2026-08-24T20:07:34+05:30Doctrine of Administrative law and Statutory interpretation https://taxguru.in/finance/valuation-determines-business.htmlTaxGuruen2026-08-24T19:53:13+05:30Valuation: What Actually Determines the Value of a Business? https://taxguru.in/corporate-law/contract-labour-osh-rules-2026-key-compliance-guide.htmlTaxGuruen2026-08-24T19:51:39+05:30Contract Labour Under OSH Rules, 2026: Key Compliance Guide https://taxguru.in/goods-and-service-tax/telangana-hc-appeal-against-gst-spl-07-order-delay-condonation-plea.htmlTaxGuruen2026-08-24T19:45:36+05:30Telangana HC Allows Appeal Against GST SPL-07 Order With Delay Condonation Plea https://taxguru.in/goods-and-service-tax/telangana-hc-revives-gst-appeal-10-percent-pre-deposit-dismissal.htmlTaxGuruen2026-08-24T19:44:21+05:30Telangana HC Revives GST Appeal After 10% Pre-Deposit Made Before Dismissal https://taxguru.in/goods-and-service-tax/gst-show-notices-sc-stresses-fair-hearing-open-minded-adjudication.htmlTaxGuruen2026-08-24T19:32:13+05:30GST Show Cause Notices: SC Stresses Fair Hearing & Open-Minded Adjudication https://taxguru.in/goods-and-service-tax/section-16-2-cgst-act-constitutionally-valid-open-ended-questions-remain.htmlTaxGuruen2026-08-24T19:31:40+05:30Section 16(2)(c) of CGST Act: Constitutionally Valid, Yet Many Open-Ended Questions Remain https://taxguru.in/corporate-law/term-sheet-clocks-mastering-dual-track-vc-compliance.htmlTaxGuruen2026-08-24T19:27:23+05:30One Term Sheet, Two Clocks: Mastering Dual-Track VC Compliance https://taxguru.in/income-tax/justify-rs-50-lakh-cash-deposit-bank-step-step-guide.htmlTaxGuruen2026-08-24T19:25:24+05:30How to Justify a ₹50 Lakh Cash Deposit in Bank: A Step-by-Step Guide https://taxguru.in/income-tax/received-income-tax-notice-143-2-148a-148-political-charitable-donation.htmlTaxGuruen2026-08-24T19:12:04+05:30Received Income Tax Notice u/s 143(2), 148A or 148 for Political or Charitable Donation? https://taxguru.in/company-law/procedure-filing-dir-6-update-din-particulars-companies-act-2013.htmlTaxGuruen2026-08-24T19:08:01+05:30Procedure for Filing DIR-6 to Update DIN Particulars under Companies Act, 2013 https://taxguru.in/company-law/procedure-business-commencement-companies-act-2013.htmlTaxGuruen2026-08-24T19:02:47+05:30Procedure for Business Commencement under Companies Act, 2013 https://taxguru.in/company-law/din-cancellation-surrender-deactivation-procedure-companies-act-2013.htmlTaxGuruen2026-08-24T18:56:03+05:30DIN Cancellation, Surrender or Deactivation Procedure under Companies Act, 2013 https://taxguru.in/corporate-law/1978-bangalore-water-supply-ruling-governs-pending-industrial-disputes-act-cases-sc.htmlTaxGuruen2026-08-24T18:55:28+05:301978 Bangalore Water Supply Ruling Still Governs Pending Industrial Disputes Act Cases: SC https://taxguru.in/income-tax/chennai-itat-section-234e-late-fee-tds-statements-prior-1-june-2015-invalid-ao-directed-delete-demand.htmlTaxGuruen2026-08-24T18:51:48+05:30Chennai ITAT: Section 234E Late Fee Invalid for Pre-June 2015 TDS https://taxguru.in/income-tax/itat-chennai-deletes-section-68-expense-disallowances-ay-2023-24.htmlTaxGuruen2026-08-24T18:49:09+05:30ITAT Chennai Deletes Section 68 and Expense Disallowances for AY 2023-24 https://taxguru.in/income-tax/income-tax-grievance-redressal-nivaran-cpgrams.htmlTaxGuruen2026-08-24T18:47:11+05:30Income Tax Grievance Redressal: e-Nivaran & CPGRAMS https://taxguru.in/goods-and-service-tax/mechanical-fraud-invocation-cannot-extend-cgst-section-74-limitation-sc.htmlTaxGuruen2026-08-24T18:39:42+05:30Mechanical Fraud Invocation Cannot Extend CGST Section 74 Limitation: SC https://taxguru.in/sebi/ipo-anchored-anchor-investors-exit.htmlTaxGuruen2026-08-24T18:31:28+05:30Your IPO Is Anchored—But What Happens When Anchor Investors Exit? https://taxguru.in/corporate-law/ibbi-draft-guidance-fraudulent-cirp-key-gaps.htmlTaxGuruen2026-08-24T18:23:26+05:30IBBI Draft Guidance on Fraudulent CIRP: Key Gaps https://taxguru.in/income-tax/tax-residency-certificate-form-42-43-rule-75.htmlTaxGuruen2026-08-24T18:21:45+05:30Tax Residency Certificate: New Form 42 & 43 Under Rule 75 https://taxguru.in/corporate-law/cbi-ed-nexus-31-faqs-crime-proceeds-crime-pmla.htmlTaxGuruen2026-08-24T18:19:05+05:30CBI–ED Nexus: 31 FAQs on Crime, Proceeds of Crime & PMLA https://taxguru.in/income-tax/itat-chennai-deletes-commission-loan-lorry-tips-disallowances.htmlTaxGuruen2026-08-24T18:15:54+05:30ITAT Chennai Deletes Commission, Loan and Lorry Tips Disallowances https://taxguru.in/goods-and-service-tax/seven-day-timeline-passing-mov-09-order-mandatory-gstat.htmlTaxGuruen2026-08-24T18:10:05+05:30Seven-Day Timeline for Passing MOV-09 Order Mandatory: GSTAT https://taxguru.in/income-tax/itat-chennai-restricts-ad-hoc-expense-disallowance-5-percent-petrol-dealer.htmlTaxGuruen2026-08-24T18:07:28+05:30ITAT Chennai Restricts Ad Hoc Expense Disallowance to 5% for Petrol Dealer https://taxguru.in/income-tax/common-income-tax-return-itr-filing-mistakes-taxpayers-avoid.htmlTaxGuruen2026-08-24T17:58:37+05:30Common Income Tax Return (ITR) Filing Mistakes Taxpayers Should Avoid https://taxguru.in/income-tax/gifts-received-sister-raksha-bandhan-taxable.htmlTaxGuruen2026-08-24T17:55:20+05:30Are Raksha Bandhan Gifts Received by a Sister Taxable? https://taxguru.in/goods-and-service-tax/gst-corporate-guarantees-taxability-valuation-trends.htmlTaxGuruen2026-08-24T17:52:35+05:30GST on Corporate Guarantees: Taxability, Valuation & Trends https://taxguru.in/income-tax/itat-chennai-50-percent-professional-income-claim-section-44ada.htmlTaxGuruen2026-08-24T17:51:03+05:30ITAT Chennai Allows 50% Professional Income Claim Under Section 44ADA https://taxguru.in/income-tax/itat-chennai-restores-12ab-renewal-application-fresh-merits-review.htmlTaxGuruen2026-08-24T17:48:39+05:30ITAT Chennai Restores 12AB Renewal Application for Fresh Merits Review https://taxguru.in/income-tax/itat-chennai-quashes-ay-2015-16-reassessment-time-barred.htmlTaxGuruen2026-08-24T17:38:33+05:30ITAT Chennai Quashes AY 2015-16 Reassessment as Time-Barred https://taxguru.in/income-tax/rs-8-lakh-foreign-freelancer-payment-tds-15ca-15cb.htmlTaxGuruen2026-08-24T17:36:26+05:30₹8 Lakh Foreign Freelancer Payment: TDS & 15CA/15CB https://taxguru.in/income-tax/im-moving-dubai-october-india-tax-tax-free-uae-salary.htmlTaxGuruen2026-08-24T17:34:33+05:30I’m Moving to Dubai in October. Will India Still Tax My Tax-Free UAE Salary? https://taxguru.in/corporate-law/procedural-aspects-admission-retirement-partners-llp.htmlTaxGuruen2026-08-24T17:33:55+05:30Procedural Aspects of Admission and Retirement of Partners in an LLP https://taxguru.in/finance/ifsca-proposes-direct-listing-without-public-offer-ifsc.htmlTaxGuruen2026-08-24T17:31:52+05:30IFSCA Proposes Direct Listing Without Public Offer in IFSC https://taxguru.in/goods-and-service-tax/section-74-cgst-sc-ruling-limitation-scn-validity.htmlTaxGuruen2026-08-24T17:31:02+05:30Section 74 CGST: SC Ruling on Limitation and SCN Validity https://taxguru.in/income-tax/chennai-itat-advance-amc-receipts-taxable-service-period-section-43cb-rs-7-65-crore-additions-deleted.htmlTaxGuruen2026-08-24T16:58:38+05:30Chennai ITAT: Advance AMC Receipts Taxable Over Service Period Under Section 43CB; ₹7.65 Crore Additions Deleted https://taxguru.in/company-law/procedural-aspects-share-transfer-company.htmlTaxGuruen2026-08-24T16:54:09+05:30Procedural Aspects of Share Transfer in a Company https://taxguru.in/custom-duty/csn-filing-icegate-scmtr-freight-forwarders.htmlTaxGuruen2026-08-24T16:53:11+05:30CSN Self-Filing Under ICEGATE and SCMTR for Freight Forwarders https://taxguru.in/goods-and-service-tax/sc-quashes-gst-section-74-scn-vague-fraud-allegations.htmlTaxGuruen2026-08-24T16:51:59+05:30SC Quashes GST Section 74 SCN for Vague Fraud Allegations https://taxguru.in/income-tax/itat-chennai-condones-785-day-delay-restores-assessment-fresh-adjudication.htmlTaxGuruen2026-08-24T16:46:19+05:30ITAT Chennai Condones 785-Day Delay and Restores Assessment for Fresh Adjudication https://taxguru.in/sebi/listed-company-structural-digital-database-sdd-sebi-prohibition-insider-trading-regulations-2015.htmlTaxGuruen2026-08-24T16:36:19+05:30NSE Issues Best Practices for SDD and UPSI Compliance https://taxguru.in/income-tax/itat-dismisses-revenue-appeals-upholds-cash-deposit-addition-deletion-penalty-relief.htmlTaxGuruen2026-08-24T16:25:41+05:30ITAT Dismisses Revenue Appeals, Upholds Cash Deposit Addition Deletion & Penalty Relief https://taxguru.in/income-tax/itat-restores-section-69a-addition-fresh-adjudication-company-confirmation.htmlTaxGuruen2026-08-24T16:01:10+05:30ITAT Restores Section 69A Addition for Fresh Adjudication After Company Confirmation https://taxguru.in/income-tax/hyderabad-itat-cit-cannot-ignore-submissions-filed-physical-hearings.htmlTaxGuruen2026-08-24T15:42:35+05:30Hyderabad ITAT: CIT(A) Cannot Ignore Submissions Filed During Physical Hearings https://taxguru.in/income-tax/itat-deletes-rs-2-38-crore-section-68-addition-upholds-pf-esi-disallowance.htmlTaxGuruen2026-08-24T15:28:26+05:30ITAT Deletes ₹2.38 Crore Section 68 Addition, Upholds PF/ESI Disallowance https://taxguru.in/goods-and-service-tax/legal-possession-sufficient-gst-registration-landlord-dispute-kerala-hc.htmlTaxGuruen2026-08-24T15:24:43+05:30Legal Possession Sufficient for GST Registration Despite Landlord Dispute: Kerala HC https://taxguru.in/income-tax/shah-commission-based-reassessment-notices-quashed-karnataka-high-court.htmlTaxGuruen2026-08-24T15:22:45+05:30Shah Commission-Based Reassessment Notices Quashed by Karnataka High Court https://taxguru.in/income-tax/hyderabad-itat-cit-examine-section-249-4-exemption-claim.htmlTaxGuruen2026-08-24T15:15:03+05:30Hyderabad ITAT: CIT(A) Must Examine Section 249(4)(b) Exemption Claim https://taxguru.in/goods-and-service-tax/gstat-reconstitutes-benches-revises-case-classification.htmlTaxGuruen2026-08-24T15:13:09+05:30GSTAT Reconstitutes Benches, Revises Case Classification https://taxguru.in/income-tax/tds-paid-cannot-recovered-delayed-payment-attracts-interest-itat-mumbai.htmlTaxGuruen2026-08-24T15:08:06+05:30TDS Paid Cannot Be Recovered Twice; Delayed Payment Still Attracts Interest: ITAT Mumbai https://taxguru.in/income-tax/hyderabad-itat-upholds-capital-gain-disallowances-remands-business-income-error.htmlTaxGuruen2026-08-24T15:05:33+05:30Hyderabad ITAT Upholds Capital Gain Disallowances, Remands Business Income Error https://taxguru.in/income-tax/itat-deletes-section-69c-addition-rs-10-70-lakh.htmlTaxGuruen2026-08-24T14:51:49+05:30ITAT Deletes Section 69C Addition of Rs. 10.70 Lakh https://taxguru.in/income-tax/hyderabad-itat-rs-12-92-lakh-cash-credits-sustained-60-percent-tax-rate-section-115bbe-held-inapplicable-ay-2017-18.htmlTaxGuruen2026-08-24T14:43:37+05:30ITAT Partly Allows Appeal: Section 68 Addition Sustained, 115BBE Rate Relief Granted for AY 2017-18 https://taxguru.in/income-tax/itat-80g-csr-donations-deletes-section-14a-disallowance.htmlTaxGuruen2026-08-24T14:25:14+05:30ITAT Allows 80G CSR Donations and Deletes Section 14A Disallowance https://taxguru.in/income-tax/hyderabad-itat-remands-rs-54-29-lakh-addition-cites-retirement-benefit-credits.htmlTaxGuruen2026-08-24T14:15:41+05:30Hyderabad ITAT Remands ₹54.29 Lakh Addition, Cites Retirement Benefit Credits https://taxguru.in/income-tax/buying-software-not-buying-copyright-karnataka-hc-rejects-revenues-royalty-argument.htmlTaxGuruen2026-08-24T14:10:31+05:30Buying Software Is Not Buying Its Copyright: Karnataka HC Rejects Revenue’s “Royalty” Argument https://taxguru.in/income-tax/itat-grants-major-relief-reliance-jio-technology-not-royalty.htmlTaxGuruen2026-08-24T14:00:31+05:30ITAT Grants Major Relief to Reliance Jio: Technology Alone Is Not “Royalty” https://taxguru.in/income-tax/itat-upholds-npcis-section-11-exemption-transaction-based-payment-service-fees.htmlTaxGuruen2026-08-24T13:53:11+05:30ITAT Upholds NPCI’s Section 11 Exemption Despite Transaction-Based Payment Service Fees https://taxguru.in/goods-and-service-tax/consequences-gstr-3b-late-filing-delayed-payment-assessment-tax.htmlTaxGuruen2026-08-24T13:36:02+05:30Consequences of GSTR-3B Late Filing & Delayed Payment of Self-Assessment Tax https://taxguru.in/goods-and-service-tax/sc-quashes-vague-section-74-gst-scn-alleging-fraud-without-particulars.htmlTaxGuruen2026-08-24T12:51:06+05:30SC Quashes Vague Section 74 GST SCN Alleging Fraud Without Particulars https://taxguru.in/income-tax/innings-not-free-itat-orders-fresh-assessment-rs-50-000-costs.htmlTaxGuruen2026-08-24T12:45:49+05:30A Second Innings-but Not for Free: ITAT Orders Fresh Assessment with ₹50,000 Costs https://taxguru.in/income-tax/dismantling-reassessments-built-erroneous-jurisdictional-foundations.htmlTaxGuruen2026-08-24T12:45:33+05:30Dismantling Reassessments Built on Erroneous Jurisdictional Foundations https://taxguru.in/goods-and-service-tax/gst-drc-01a-speaking-scn-courts-clarify-gst-procedure.htmlTaxGuruen2026-08-24T12:35:22+05:30GST DRC-01A and Speaking SCN: Courts Clarify GST Procedure https://taxguru.in/income-tax/itat-quashes-section-263-revision-restores-rs-1-24-crore-section-80jjaa-deduction.htmlTaxGuruen2026-08-24T12:30:19+05:30ITAT Quashes Section 263 Revision, Restores ₹1.24 Crore Section 80JJAA Deduction https://taxguru.in/corporate-law/ladakh-high-court-bench-revives-demand-high-court-bench-west-uttar-pradesh.htmlTaxGuruen2026-08-24T11:49:56+05:30Ladakh High Court Bench Revives Demand for High Court Bench in West UP https://taxguru.in/goods-and-service-tax/telangana-hct-fresh-gst-revocation-application-bank-details-omission.htmlTaxGuruen2026-08-24T11:43:08+05:30Telangana HCt Allows Fresh GST Revocation Application After Bank Details Omission https://taxguru.in/income-tax/calcutta-hc-deletes-disallowance-superannuation-fund-actuarial-deficit-contribution.htmlTaxGuruen2026-08-24T11:35:45+05:30Calcutta HC Deletes Disallowance of Superannuation Fund Actuarial Deficit Contribution https://taxguru.in/income-tax/itat-mumbai-deletes-deemed-rent-unsold-flats-ay-2017-18.htmlTaxGuruen2026-08-24T11:28:09+05:30ITAT Mumbai Deletes Deemed Rent on Unsold Flats for AY 2017-18 https://taxguru.in/custom-duty/separate-scns-retain-independent-legal-identity-common-investigation-delhi-hc.htmlTaxGuruen2026-08-24T11:05:59+05:30Separate SCNs Retain Independent Legal Identity Despite Common Investigation: Delhi HC https://taxguru.in/income-tax/madras-hc-condones-delay-section-119-2-year-cbdt-circular-limit.htmlTaxGuruen2026-08-24T10:44:43+05:30Madras HC Condones Delay under Section 119(2)(b) Despite Three-Year CBDT Circular Limit https://taxguru.in/goods-and-service-tax/section-74-cannot-invoked-word-fraud-sc.htmlTaxGuruen2026-08-24T10:43:17+05:30Section 74 Cannot Be Invoked by Merely Using the Word “Fraud”: SC https://taxguru.in/income-tax/itat-guwahati-upholds-section-69a-addition-cash-source-not-established.htmlTaxGuruen2026-08-24T10:36:37+05:30ITAT Guwahati Upholds Section 69A Addition Where Cash Source Was Not Established https://taxguru.in/income-tax/itat-chennai-deletes-section-69-addition-recorded-firm-investment.htmlTaxGuruen2026-08-24T10:33:07+05:30ITAT Chennai Deletes Section 69 Addition on Recorded Firm Investment https://taxguru.in/income-tax/itat-deletes-rs-54-lakh-cash-addition-accepts-property-dealers-intermediary-explanation.htmlTaxGuruen2026-08-24T09:54:14+05:30ITAT Deletes ₹54 Lakh Cash Addition; Accepts Property Dealer’s Intermediary Explanation https://taxguru.in/custom-duty/delhi-hc-grants-section-14-limitation-benefit-itc-customs-refund-ruling.htmlTaxGuruen2026-08-24T09:44:39+05:30Delhi HC Grants Section 14 Limitation Benefit After ITC Customs Refund Ruling https://taxguru.in/goods-and-service-tax/advocate-acting-insolvency-professional-liable-gst-charge-delhi-hc-2.htmlTaxGuruen2026-08-24T09:13:32+05:30Advocate Acting as Insolvency Professional Liable to GST Under Forward Charge: Delhi HC https://taxguru.in/goods-and-service-tax/allahabad-hc-sets-turnover-enhancement-based-suspicion-without-adverse-material.htmlTaxGuruen2026-08-24T09:08:44+05:30Allahabad HC Sets Aside Turnover Enhancement Based on Suspicion Without Adverse Material https://taxguru.in/goods-and-service-tax/allahabad-hc-dismisses-gst-writ-date-reply-personal-hearing.htmlTaxGuruen2026-08-24T09:04:26+05:30Allahabad HC Dismisses GST Writ Over Same Date for Reply and Personal Hearing https://taxguru.in/service-tax/cestat-ocean-freight-trading-not-service-vague-service-tax-demand-rs-20-32-lakh-set.htmlTaxGuruen2026-08-23T01:09:52+05:30CESTAT: Ocean Freight Trading Not Service; Vague Service Tax Demand of Rs. 20.32 Lakh Set Aside https://taxguru.in/service-tax/cestat-chennai-unbilled-revenue-not-taxable-receipt-rule-6-service-tax-rules.htmlTaxGuruen2026-08-23T01:09:07+05:30CESTAT Chennai: Unbilled Revenue Not Taxable Before Receipt Under Rule 6 of Service Tax Rules https://taxguru.in/service-tax/cestat-chandigarh-sets-service-tax-demand-franchise-service-vague-scn.htmlTaxGuruen2026-08-23T01:07:03+05:30CESTAT Chandigarh Sets Aside Service Tax Demand on Franchise Service and Vague SCN https://taxguru.in/service-tax/cestat-chandigarh-sets-rs-1-04-crore-service-tax-demand-based-st-3-26as-itr-mismatch.htmlTaxGuruen2026-08-23T01:04:55+05:30CESTAT Chandigarh Sets Aside ₹1.04 Crore Service Tax Demand Based on ST-3 & 26AS/ITR Mismatch https://taxguru.in/service-tax/cestat-chandigarh-sets-service-tax-cheque-bouncing-foreclosure-charges.htmlTaxGuruen2026-08-23T01:04:02+05:30CESTAT Chandigarh Sets Aside Service Tax on Cheque Bouncing & Foreclosure Charges