https://taxguru.in/finance/ifsca-approves-market-abuse-rules-fund-management-reforms-ibc-regulations.htmlTaxGuruen2026-07-28T19:58:23+05:30IFSCA Approves Market Abuse Rules, Fund Management Reforms & IBC Regulations https://taxguru.in/corporate-law/ibbi-suspends-insolvency-professional-years-cirp-conduct-compliance-lapses.htmlTaxGuruen2026-07-28T19:57:29+05:30IBBI Suspends IP for 3 Years Over CIRP Conduct & Compliance Lapses https://taxguru.in/company-law/icsi-releases-executive-professional-study-material-exams.htmlTaxGuruen2026-07-28T19:56:36+05:30ICSI Releases Executive & Professional Study Material for December 2026 Exams https://taxguru.in/goods-and-service-tax/calcutta-hc-sets-gst-registration-cancellation-non-filing-returns.htmlTaxGuruen2026-07-28T19:52:19+05:30Calcutta HC Sets Aside GST Registration Cancellation for Non-Filing of Returns https://taxguru.in/finance/banks-continue-assess-working-capital-loan-sanction.htmlTaxGuruen2026-07-28T19:50:22+05:30Why Banks Continue to Assess Working Capital Even After Loan Sanction https://taxguru.in/goods-and-service-tax/sc-upholds-section-16-2-itc-allowed-fulfilling-condition.htmlTaxGuruen2026-07-28T19:45:28+05:30SC Upholds Section 16(2)(c): ITC Allowed Only on Fulfilling All Condition https://taxguru.in/finance/startup-fundraising-esop-planning-key-legal-tax-compliance.htmlTaxGuruen2026-07-28T19:34:00+05:30Startup Fundraising and ESOP Planning: Key Legal, Tax and Compliance https://taxguru.in/income-tax/form-itr-bn-block-assessments-filing-requirements-issues-challenges.htmlTaxGuruen2026-07-28T19:31:26+05:30New Form ITR-BN for Block Assessments: Filing Requirements, Issues & Challenges https://taxguru.in/corporate-law/sc-sets-orders-based-ai-generated-fake-citations.htmlTaxGuruen2026-07-28T19:28:49+05:30SC Sets Aside Orders Based on AI-Generated Fake Citations https://taxguru.in/income-tax/pune-itat-restores-12a-80g-registration-wrong-form-10ab-section-selection.htmlTaxGuruen2026-07-28T18:54:05+05:30Pune ITAT Restores U/s 12A and 80G Registration After Wrong Form 10AB Section Selection https://taxguru.in/income-tax/mumbai-itat-limits-bogus-purchase-addition-2-percent-accepting-sales-stock-records.htmlTaxGuruen2026-07-28T18:30:18+05:30Mumbai ITAT Limits Bogus Purchase Addition to 2% After Accepting Sales and Stock Records https://taxguru.in/income-tax/mumbai-itat-deletes-rs-30-lakh-alleged-money-addition-corroborative-evidence.htmlTaxGuruen2026-07-28T18:15:55+05:30Mumbai ITAT Deletes ₹30 Lakh Alleged On-Money Addition for Want of Corroborative Evidence https://taxguru.in/income-tax/bengaluru-itat-manual-signature-assessment-order-not-invalidate-assessment.htmlTaxGuruen2026-07-28T18:00:08+05:30Bengaluru ITAT-Manual Signature on E-Assessment Order Does Not Invalidate Assessment https://taxguru.in/corporate-law/no-negligence-deduction-pillion-rider-motor-accident-claim-allahabad-hc.htmlTaxGuruen2026-07-28T16:54:23+05:30No Negligence Deduction for Pillion Rider in Motor Accident Claim: Allahabad HC https://taxguru.in/corporate-law/sc-restores-mact-income-deletes-contributory-negligence-finding.htmlTaxGuruen2026-07-28T16:53:12+05:30SC Restores MACT Income, Deletes Contributory Negligence Finding https://taxguru.in/corporate-law/sc-restores-mact-award-accepts-itr-filed-accident-income-proof.htmlTaxGuruen2026-07-28T16:52:15+05:30SC Restores MACT Award, Accepts ITR Filed After Accident as Income Proof https://taxguru.in/income-tax/salary-payments-seconded-employees-not-subject-section-195-delhi-hc.htmlTaxGuruen2026-07-28T16:48:34+05:30Salary Payments to Seconded Employees Not Subject to Section 195: Delhi HC https://taxguru.in/company-law/section-9-ibc-cannot-recover-settlement-interest-nclat-delhi.htmlTaxGuruen2026-07-28T16:44:28+05:30Section 9 IBC Cannot Be Used to Recover Settlement Interest: NCLAT Delhi https://taxguru.in/income-tax/no-tds-section-194h-trade-discounts-stockists-itat-mumbai.htmlTaxGuruen2026-07-28T16:42:55+05:30No TDS Under Section 194H on Trade Discounts to Stockists: ITAT Mumbai https://taxguru.in/income-tax/registered-valuers-report-cannot-without-reason-itat-surat.htmlTaxGuruen2026-07-28T16:41:09+05:30Registered Valuer’s Report Cannot Be Ignored Without Reason: ITAT Surat https://taxguru.in/corporate-law/registrar-cannot-decide-flat-ownership-society-membership-dispute-bombay-hc.htmlTaxGuruen2026-07-28T16:39:09+05:30Registrar Cannot Decide Flat Ownership in Society Membership Dispute: Bombay HC https://taxguru.in/goods-and-service-tax/sc-upholds-section-16-2-no-itc-supplier-fails-pay-gst.htmlTaxGuruen2026-07-28T16:23:34+05:30SC Upholds Section 16(2)(c): No ITC if Supplier Fails to Pay GST https://taxguru.in/sebi/sebi-isin-level-buy-freeze-signals-shift-preventive-market-compliance.htmlTaxGuruen2026-07-28T16:14:07+05:30SEBI ISIN-Level Buy-Back Freeze Signals Shift to Preventive Market Compliance https://taxguru.in/income-tax/itat-mumbai-sets-7-5-percent-profit-addition-violation-natural-justice.htmlTaxGuruen2026-07-28T16:06:24+05:30ITAT Mumbai Sets Aside 7.5% Profit Addition for Violation of Natural Justice https://taxguru.in/income-tax/itat-mumbai-deletes-section-69a-penny-stock-addition-lack-evidence.htmlTaxGuruen2026-07-28T15:58:05+05:30ITAT Mumbai Deletes Section 69A Penny Stock Addition for Lack of Evidence https://taxguru.in/income-tax/nfac-issue-section-148-notice-cbdt-notification-hc.htmlTaxGuruen2026-07-28T15:43:57+05:30Only NFAC Could Issue Section 148 Notice Under CBDT Notification: P&H HC https://taxguru.in/income-tax/section-87a-rebate-stcg-section-111a-itat-chennai.htmlTaxGuruen2026-07-28T15:42:44+05:30Section 87A Rebate Available on STCG Under Section 111A: ITAT Chennai https://taxguru.in/income-tax/mumbai-itat-remands-assessment-penalty-appeals-involving-pan.htmlTaxGuruen2026-07-28T15:41:34+05:30ITAT Mumbai Remands Case Where Income Was Claimed Taxed Under Another PAN https://taxguru.in/income-tax/section-87a-bar-applies-equity-ltcg-section-112a-itat-chandigarh.htmlTaxGuruen2026-07-28T15:39:25+05:30Section 87A Bar Applies Only to Equity LTCG Under Section 112A: ITAT Chandigarh https://taxguru.in/income-tax/pf-esi-due-date-depends-month-salary-disbursement-itat-delhi.htmlTaxGuruen2026-07-28T15:36:37+05:30PF/ESI Due Date Depends on Month of Salary Disbursement: ITAT Delhi https://taxguru.in/income-tax/section-12a-registration-mandatory-section-80g-approval-gujarat-hc.htmlTaxGuruen2026-07-28T15:34:46+05:30Section 12A Registration Mandatory for Section 80G Approval: Gujarat HC https://taxguru.in/income-tax/section-13-applies-assessment-not-section-12ab-registration-gujarat-hc.htmlTaxGuruen2026-07-28T15:33:37+05:30Section 13 Applies at Assessment, Not Section 12AB Registration: Gujarat HC https://taxguru.in/income-tax/mumbai-itat-section-263-revision-invalid-ao-binding-hc-ruling.htmlTaxGuruen2026-07-28T15:27:17+05:30Mumbai ITAT: Section 263 Revision Invalid After AO Followed Binding HC Ruling https://taxguru.in/income-tax/mumbai-itat-deletes-money-addition-cross-examination.htmlTaxGuruen2026-07-28T15:11:07+05:30Mumbai ITAT Deletes On-Money Addition Without Cross-Examination https://taxguru.in/finance/trading-platform-advanced-fno-traders-india-2026-top-apps-compared.htmlTaxGuruen2026-07-28T14:58:15+05:30Best Trading Platform for Advanced FnO Traders in India (2026): Top Apps Compared https://taxguru.in/income-tax/bengaluru-itat-deletes-ad-hoc-purchase-expense-disallowance-lack-identified-defects.htmlTaxGuruen2026-07-28T14:51:34+05:30Bengaluru ITAT Deletes Ad Hoc Purchase and Expense Disallowance for Lack of Identified Defects https://taxguru.in/income-tax/bengaluru-itat-grants-section-115bab-tax-rate-year-form-10-id.htmlTaxGuruen2026-07-28T14:42:29+05:30ITAT Bengaluru Allows Section 115BAB Benefit Based on Timely Form 10-ID https://taxguru.in/income-tax/assess-jurisdiction-transfer-change-incumbent-sections-120-124-127-129.htmlTaxGuruen2026-07-28T14:25:13+05:30Who Can Assess? Jurisdiction, Transfer & Change of Incumbent – Sections 120, 124, 127 & 129 https://taxguru.in/goods-and-service-tax/gst-sections-73-74-inapplicable-pre-gst-vat-itc-disputes-hc.htmlTaxGuruen2026-07-28T13:49:55+05:30GST Sections 73 & 74 Inapplicable to Pre-GST VAT ITC Disputes: P&H HC https://taxguru.in/goods-and-service-tax/sc-upholds-section-16-2-denies-itc-supplier-fails-deposit-gst.htmlTaxGuruen2026-07-28T13:27:33+05:30SC Upholds Section 16(2)(c), Denies ITC Where Supplier Fails to Deposit GST https://taxguru.in/goods-and-service-tax/gujarat-hc-upholds-section-16-2-denial-itc-supplier-tax-default.htmlTaxGuruen2026-07-28T13:14:29+05:30Gujarat HC Upholds Section 16(2)(c) Denial of ITC on Supplier Tax Default https://taxguru.in/company-law/nclt-ahmedabad-directs-roc-inquiry-disputed-share-transfers-section-56.htmlTaxGuruen2026-07-28T13:01:15+05:30NCLT Ahmedabad Directs ROC Inquiry Into Disputed Share Transfers Under Section 56 https://taxguru.in/company-law/income-tax-officer-seek-revival-struck-company-creditor-nclt-kochi.htmlTaxGuruen2026-07-28T13:00:25+05:30ITO Can Seek Revival of Struck-Off Company as Creditor: NCLT Kochi https://taxguru.in/income-tax/section-148-reopening-rest-presumptions-money-receipt-gujarat-hc.htmlTaxGuruen2026-07-28T12:59:42+05:30Section 148 Reopening Cannot Rest on Presumptions of On-Money Receipt: Gujarat HC https://taxguru.in/income-tax/earlier-rejection-not-bar-fresh-section-12ab-application-itat-bangalore.htmlTaxGuruen2026-07-28T12:58:54+05:30Earlier Rejection Does Not Bar Fresh Section 12AB Application: ITAT Bangalore https://taxguru.in/income-tax/itat-mumbai-rejects-cup-method-deletes-transfer-pricing-adjustment-ae-exports.htmlTaxGuruen2026-07-28T12:57:35+05:30ITAT Mumbai Rejects CUP Method, Deletes Transfer Pricing Adjustment on AE Exports https://taxguru.in/income-tax/itat-rely-subsequent-assessment-uphold-section-263-revision-gujarat-hc.htmlTaxGuruen2026-07-28T12:54:39+05:30ITAT Cannot Rely on Subsequent Assessment to Uphold Section 263 Revision: Gujarat HC https://taxguru.in/goods-and-service-tax/patna-hc-sets-gst-registration-cancellation-denial-personal-hearing.htmlTaxGuruen2026-07-28T12:51:29+05:30Patna HC Sets Aside GST Registration Cancellation for Denial of Personal Hearing https://taxguru.in/income-tax/itat-chennai-upholds-section-263-lack-inquiry-faceless-assessment.htmlTaxGuruen2026-07-28T12:49:29+05:30ITAT Chennai Upholds Section 263 for Lack of Inquiry in Faceless Assessment https://taxguru.in/income-tax/notional-interest-income-taxed-section-40a-2-itat-jaipur.htmlTaxGuruen2026-07-28T12:47:27+05:30Notional Interest Income Cannot Be Taxed Under Section 40A(2)(b): ITAT Jaipur https://taxguru.in/income-tax/gujarat-hc-quashes-section-148-notice-based-factually-incorrect-penny-stock-allegation.htmlTaxGuruen2026-07-28T12:45:27+05:30Gujarat HC Quashes Section 148 Notice Based on Factually Incorrect Penny Stock Allegation https://taxguru.in/corporate-law/calcutta-hc-handover-premises-ed-confirms-objection.htmlTaxGuruen2026-07-28T12:44:36+05:30Calcutta HC Allows Handover of Premises After ED Confirms No Objection https://taxguru.in/goods-and-service-tax/hc-hc-appeal-pvat-penalty-absence-intent-evade-tax.htmlTaxGuruen2026-07-28T12:41:22+05:30P&H HC HC Allows Appeal Against PVAT Penalty for Absence of Intent to Evade Tax https://taxguru.in/goods-and-service-tax/asmt-10-audit-material-objections-raised-gstat-gauhati-hc.htmlTaxGuruen2026-07-28T12:38:41+05:30ASMT-10 & Audit Material Objections Can Be Raised Before GSTAT: Gauhati HC https://taxguru.in/goods-and-service-tax/andhra-pradesh-hc-restores-delayed-gst-refund-appeal-cites-medical-grounds.htmlTaxGuruen2026-07-28T12:37:10+05:30AP HC Restores Delayed GST Refund Appeal, Cites Medical Grounds https://taxguru.in/goods-and-service-tax/rajasthan-hc-condoned-gst-appeal-delay-order-uploaded-portal.htmlTaxGuruen2026-07-28T12:35:57+05:30Rajasthan HC Condoned GST Appeal Delay Where Order Was Only Uploaded on Portal https://taxguru.in/income-tax/debatable-pf-esi-issue-adjusted-section-143-1-itat-kolkata.htmlTaxGuruen2026-07-28T12:32:55+05:30Debatable PF-ESI Issue Cannot Be Adjusted Under Section 143(1): ITAT Kolkata https://taxguru.in/income-tax/rajasthan-hc-orders-release-seized-rs-7-35-lakh-acquittal-directs-income-tax-verification.htmlTaxGuruen2026-07-28T12:31:34+05:30Rajasthan HC Orders Release of Seized ₹7.35 Lakh After Acquittal, Directs Income Tax Verification https://taxguru.in/income-tax/bengaluru-itat-full-section-10-10b-exemption-bsnl-vrs-condoned-1-540-day-delay.htmlTaxGuruen2026-07-28T12:30:13+05:30Bengaluru ITAT Allows Full Section 10(10B) Exemption for BSNL VRS https://taxguru.in/income-tax/mumbai-itat-quashes-reassessment-pcit-approval-invalid-years.htmlTaxGuruen2026-07-28T12:15:29+05:30Mumbai ITAT Quashes Reassessment; PCIT Approval Invalid Beyond Three Years https://taxguru.in/income-tax/itat-delhi-restricts-demonetisation-cash-deposit-addition-rs-3-50-lakh.htmlTaxGuruen2026-07-28T12:13:15+05:30ITAT Delhi Restricts Demonetisation Cash Deposit Addition to ₹3.50 Lakh https://taxguru.in/income-tax/itat-delhi-section-54-exemption-multiple-floors-residential-house.htmlTaxGuruen2026-07-28T12:11:46+05:30ITAT Delhi Allows Section 54 Exemption for Multiple Floors of One Residential House https://taxguru.in/income-tax/itat-hyderabad-remands-1-45-crore-foreign-bank-credit-addition-fresh-adjudication.htmlTaxGuruen2026-07-28T12:09:26+05:30ITAT Hyderabad Remands ₹1.45 Crore Foreign Bank Credit Addition for Fresh Adjudication https://taxguru.in/income-tax/fresh-assessment-exceed-scope-section-263-directions-allahabad-hc.htmlTaxGuruen2026-07-28T12:08:46+05:30Fresh Assessment Cannot Exceed Scope of Section 263 Directions: Allahabad HC https://taxguru.in/custom-duty/madras-hc-quashes-customs-duty-demand-raisin-tariff-classification.htmlTaxGuruen2026-07-28T12:04:14+05:30Madras HC Quashes Customs Duty Demand on Raisin Tariff Classification https://taxguru.in/income-tax/mumbai-itat-deletes-section-69a-cash-redeposit-addition-based-mere-suspicion.htmlTaxGuruen2026-07-28T12:00:16+05:30Mumbai ITAT Deletes Section 69A Cash Redeposit Addition Based on Mere Suspicion https://taxguru.in/custom-duty/government-imposes-definitive-anti-dumping-duty-ash-metallurgical-coke-imports.htmlTaxGuruen2026-07-28T11:50:46+05:30Government Imposes Definitive Anti-Dumping Duty on Low Ash Metallurgical Coke Imports https://taxguru.in/income-tax/cbdt-notifies-chhattisgarh-rera-schedule-iii-section-11-exemption.htmlTaxGuruen2026-07-28T11:50:19+05:30CBDT Notifies Chhattisgarh RERA for Schedule III Section 11 Exemption https://taxguru.in/income-tax/cbdt-notifies-chhattisgarh-rera-section-10-46-income-tax-exemption.htmlTaxGuruen2026-07-28T11:49:47+05:30CBDT Notifies Chhattisgarh RERA for Section 10(46) Income Tax Exemption https://taxguru.in/income-tax/cbdt-notifies-maharashtra-fees-regulating-authority-section-10-46-income-tax-exemption.htmlTaxGuruen2026-07-28T11:49:24+05:30CBDT Notifies Maharashtra Fees Regulating Authority for Section 10(46) Income Tax Exemption https://taxguru.in/income-tax/notification-income-tax-return-block-assessment-section-294.htmlTaxGuruen2026-07-28T11:37:59+05:30CBDT Introduces ITR-B for Block Assessment https://taxguru.in/income-tax/finance-minister-outlines-5rs-responsive-tax-governance.htmlTaxGuruen2026-07-28T11:30:08+05:30Finance Minister Outlines 5Rs of Responsive Tax Governance https://taxguru.in/company-law/roc-cuttack-levies-rs-3-58-lakh-penalty-delay-filing-financial-statements.htmlTaxGuruen2026-07-28T11:29:50+05:30ROC Cuttack Levies Rs. 3.58 Lakh Penalty for Delay in Filing Financial Statements https://taxguru.in/chartered-accountant/automating-client-document-collection-whatsapp-ca-firm-guide.htmlTaxGuruen2026-07-28T11:20:58+05:30Automating Client Document Collection on WhatsApp: A CA Firm Guide https://taxguru.in/income-tax/schedule-fa-reporting-indians-holding-stocks-apps.htmlTaxGuruen2026-07-28T11:04:48+05:30Schedule FA Reporting for Indians holding US Stocks through apps https://taxguru.in/income-tax/minors-partnership-income-clubbed-pre-april-1976-period-patna-hc.htmlTaxGuruen2026-07-28T09:43:24+05:30Minor’s Partnership Income Cannot Be Clubbed for Pre-April 1976 Period: Patna HC https://taxguru.in/income-tax/itat-deletes-gross-profit-enhancement-cash-credit-addition-post-search.htmlTaxGuruen2026-07-28T09:35:59+05:30ITAT Chandigarh Deletes GP Addition; Rejects Audited Book Rejection Without Specific Defects https://taxguru.in/income-tax/section-68-inapplicable-cash-deposits-recorded-jewellery-sales-itat-jaipur.htmlTaxGuruen2026-07-28T09:33:12+05:30Section 68 Inapplicable to Cash Deposits from Recorded Jewellery Sales: ITAT Jaipur https://taxguru.in/income-tax/itat-delhi-deletes-addition-closing-cash-hand-backed-bank-withdrawals.htmlTaxGuruen2026-07-28T09:29:29+05:30ITAT Delhi Deletes Addition on Closing Cash-in-Hand Backed by Bank Withdrawals https://taxguru.in/income-tax/section-69a-inapplicable-cash-deposits-recorded-books-itat-visakhapatnam.htmlTaxGuruen2026-07-28T09:28:51+05:30Section 69A Inapplicable to Cash Deposits Recorded in Books: ITAT Visakhapatnam https://taxguru.in/income-tax/recorded-sales-taxed-section-69a-itat-chandigarh.htmlTaxGuruen2026-07-28T09:27:11+05:30Recorded Sales Cannot Be Taxed Again Under Section 69A: ITAT Chandigarh https://taxguru.in/corporate-law/bombay-hc-holds-section-96-ibc-moratorium-covers-entire-debt-stays-arbitration.htmlTaxGuruen2026-07-28T09:13:43+05:30Bombay HC Holds Section 96 IBC Moratorium Covers Entire Debt, Stays Arbitration https://taxguru.in/corporate-law/sc-upholds-constitutional-validity-personal-guarantors-insolvency-provisions-ibc.htmlTaxGuruen2026-07-28T09:11:35+05:30SC Upholds Constitutional Validity of Personal Guarantors’ Insolvency Provisions Under IBC https://taxguru.in/corporate-law/trademark-classes-restaurant-cafe-qsr-business.htmlTaxGuruen2026-07-27T22:21:54+05:30Trademark Classes for Restaurant, Cafe and QSR Business https://taxguru.in/company-law/procedure-implementation-csr-projects-companies-act-2013.htmlTaxGuruen2026-07-27T22:20:46+05:30Procedure For Implementation of CSR Projects Under Companies Act, 2013 https://taxguru.in/income-tax/gifting-money-spouseitr-may-reveal-ever.htmlTaxGuruen2026-07-27T22:19:09+05:30Gifting Money to Your Spouse? Your ITR May Reveal More Than Ever https://taxguru.in/goods-and-service-tax/telangana-hc-condones-gst-appeal-delay-caused-cas-illness.htmlTaxGuruen2026-07-27T22:16:08+05:30Telangana HC Condones GST Appeal Delay Caused by CA’s Illness https://taxguru.in/corporate-law/grievance-redressal-committee-compliance-workplace-harmony.htmlTaxGuruen2026-07-27T22:10:48+05:30Grievance Redressal Committee: From Compliance to Workplace Harmony https://taxguru.in/goods-and-service-tax/comprehensive-commentary-sections-51-52-cgst-act-gst-tds-tcs.htmlTaxGuruen2026-07-27T22:07:42+05:30Comprehensive Commentary on Sections 51 & 52 of CGST Act: GST TDS & TCS https://taxguru.in/corporate-law/comprehensive-faq-special-courts-multi-agency-investigations-india.htmlTaxGuruen2026-07-27T21:48:56+05:30Comprehensive FAQ on Special Courts & Multi-Agency Investigations in India https://taxguru.in/income-tax/chennai-itat-deletes-section-271d-penalty-registered-property-cash-sale-consideration.htmlTaxGuruen2026-07-27T21:45:28+05:30Chennai ITAT Deletes Section 271D Penalty on Cash Property Sale Consideration https://taxguru.in/corporate-law/caste-identity-benefit-religious-conversion-sc.htmlTaxGuruen2026-07-27T21:42:39+05:30No Caste Identity Benefit After Religious Conversion: SC https://taxguru.in/corporate-law/jantar-mantar-protest-cjp.htmlTaxGuruen2026-07-27T21:40:15+05:30After Jantar Mantar Protest by CJP, What next? https://taxguru.in/income-tax/chennai-itat-remands-80g-rejection-holds-religious-trust-denied-approval-verifying-nature-expenditure.htmlTaxGuruen2026-07-27T21:18:17+05:30Chennai ITAT: 80G Approval Cannot Be Denied Without Verifying Religious Expenditure https://taxguru.in/income-tax/chennai-itat-deletes-rs-7-lakh-addition-as-cash-gift-from-son-stood-substantiated-by-cash-flow-and-balance-sheet.htmlTaxGuruen2026-07-27T21:05:00+05:30Chennai ITAT Deletes ₹7 Lakh Addition; Cash Gift from Son Proven by Cash Flow https://taxguru.in/income-tax/itat-bangalore-restricts-section-92-tp-adjustment-international-transactions.htmlTaxGuruen2026-07-27T21:02:17+05:30ITAT Bangalore Restricts Section 92 TP Adjustment to International Transactions https://taxguru.in/income-tax/itat-bangalore-restricts-tp-adjustment-international-transactions.htmlTaxGuruen2026-07-27T21:00:38+05:30ITAT Bangalore Applies Rs. 200 Crore Turnover Filter for TP Comparables https://taxguru.in/income-tax/itat-bangalore-applies-rs-200-crore-turnover-filter-tp-comparables.htmlTaxGuruen2026-07-27T20:58:00+05:30ITAT Bangalore Applies ₹200 Crore Turnover Filter for TP Comparables https://taxguru.in/income-tax/separate-tp-adjustment-receivables-covered-working-capital-itat-bangalore.htmlTaxGuruen2026-07-27T20:55:57+05:30No Separate TP Adjustment if Receivables Covered by Working Capital: ITAT Bangalore https://taxguru.in/income-tax/gujarat-hc-quashes-section-148-notice-based-existing-assessment-records.htmlTaxGuruen2026-07-27T20:53:23+05:30Gujarat HC Quashes Section 148 Notice Based on Existing Assessment Records https://taxguru.in/corporate-law/bombay-hc-quashes-wilful-defaulter-orders-speaking.htmlTaxGuruen2026-07-27T20:52:03+05:30Bombay HC Quashes Wilful Defaulter Orders for Being Non-Speaking https://taxguru.in/service-tax/airline-crs-incentives-not-taxable-business-auxiliary-service-cestat-delhi.htmlTaxGuruen2026-07-27T20:51:15+05:30Airline & CRS Incentives Not Taxable as Business Auxiliary Service: CESTAT Delhi https://taxguru.in/income-tax/itat-upholds-capital-gains-tax-property-received-tenancy-rights.htmlTaxGuruen2026-07-27T20:49:22+05:30ITAT Upholds Capital Gains Tax on Property Received Against Tenancy Rights https://taxguru.in/income-tax/sc-upholds-section-80-ib-deduction-transport-interest-power-subsidies.htmlTaxGuruen2026-07-27T20:48:44+05:30SC Upholds Section 80-IB Deduction on Transport, Interest & Power Subsidies https://taxguru.in/income-tax/itat-kolkata-rejects-rectification-plea-illustrative-date-not-apparent-error.htmlTaxGuruen2026-07-27T20:47:47+05:30ITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error https://taxguru.in/income-tax/itat-deletes-section-69a-addition-demonetisation-cash-deposits-senior-citizen.htmlTaxGuruen2026-07-27T20:46:34+05:30ITAT Deletes Section 69A Addition on Demonetisation Cash Deposits by Senior Citizen https://taxguru.in/dgft/dgft-aligns-schedule-ii-export-policy-itc-hs-2022-finance-act-2026.htmlTaxGuruen2026-07-27T19:16:13+05:30DGFT Aligns Schedule-II Export Policy ITC (HS) 2022 With Finance Act 2026 https://taxguru.in/chartered-accountant/icai-extends-goodwill-transfer-limit-3-years-code-ethics-2026.htmlTaxGuruen2026-07-27T19:15:42+05:30ICAI Extends Goodwill Transfer Limit to 3 Years Under Code of Ethics 2026 https://taxguru.in/goods-and-service-tax/gst-construction-services-provisions-rates-compliance.htmlTaxGuruen2026-07-27T19:12:17+05:30GST on Construction Services: Provisions, Rates & Compliance https://taxguru.in/income-tax/mumbai-itat-deletes-section-270a-penalty-bona-fide-interchange-partners-remuneration-profit-share.htmlTaxGuruen2026-07-27T19:02:47+05:30Mumbai ITAT Deletes Section 270A Penalty for Bona Fide Interchange of Partner’s Remuneration & Profit Share https://taxguru.in/income-tax/mumbai-itat-deletes-section-68-addition-intraday-penny-stock-trade-mere-inclusion-scrip-investigation-report-not-sufficient.htmlTaxGuruen2026-07-27T18:12:58+05:30Mumbai ITAT Deletes Section 68 Addition on Genuine Intraday Penny Stock Trade https://taxguru.in/goods-and-service-tax/gst-interest-compensatory-law-penal-effect.htmlTaxGuruen2026-07-27T17:50:10+05:30GST Interest: Compensatory in Law, Penal in Effect https://taxguru.in/custom-duty/mining-tyres-eligible-classification-customs-tariff-item-40118000-caar.htmlTaxGuruen2026-07-27T17:39:10+05:30Mining Tyres Eligible for Classification Under Customs Tariff Item 40118000: CAAR https://taxguru.in/custom-duty/spare-parts-capital-goods-not-eligible-duty-exemption-notification-24-2005-cus-caar.htmlTaxGuruen2026-07-27T17:37:47+05:30Spare Parts of Capital Goods Not Eligible for Duty Exemption Under Notification 24/2005-Cus.: CAAR https://taxguru.in/excise-duty/hc-cenvat-credit-materials-fabricate-air-humidifier-ducts.htmlTaxGuruen2026-07-27T17:24:44+05:30P&H HC Allows CENVAT Credit on Materials Used to Fabricate Air Humidifier Ducts https://taxguru.in/service-tax/cestat-denies-service-tax-exemption-proof-goods-supplied.htmlTaxGuruen2026-07-27T17:22:54+05:30CESTAT Denies Service Tax Exemption Without Proof of Value of Goods Supplied https://taxguru.in/excise-duty/cestat-modvat-credit-dg-set-components-power-generation.htmlTaxGuruen2026-07-27T17:21:03+05:30CESTAT Allows MODVAT Credit on DG Set Components Used for Power Generation https://taxguru.in/service-tax/contractor-liable-service-tax-tax-paid-main-contractor-cestat-chennai.htmlTaxGuruen2026-07-27T17:10:56+05:30Sub-Contractor Liable for Service Tax Despite Tax Paid by Main Contractor: CESTAT Chennai https://taxguru.in/service-tax/consultants-liable-service-tax-main-consultant-paid-tax-cestat-delhi.htmlTaxGuruen2026-07-27T17:09:42+05:30Sub-Consultants Liable for Service Tax Even If Main Consultant Paid Tax: CESTAT Delhi https://taxguru.in/income-tax/itat-section-54f-exemption-duplex-flats-purchased-separate-agreements.htmlTaxGuruen2026-07-27T17:08:38+05:30ITAT Allows Section 54F Exemption for Duplex Flats Purchased Through Separate Agreements https://taxguru.in/income-tax/management-support-fees-not-taxable-fts-india-singapore-dtaa-itat-mumbai.htmlTaxGuruen2026-07-27T17:06:51+05:30Management Support Fees Not Taxable as FTS Under India-Singapore DTAA: ITAT Mumbai https://taxguru.in/income-tax/itat-upholds-10percent-income-estimation-unaccounted-cash-receipts-land-aggregators.htmlTaxGuruen2026-07-27T17:05:28+05:30ITAT Upholds 10% Income Estimation on Unaccounted Cash Receipts of Land Aggregators https://taxguru.in/income-tax/chennai-itat-deletes-addition-cash-deposits-procuring-demand-drafts-holds-assessee-acted-conduit.htmlTaxGuruen2026-07-27T15:30:49+05:30Chennai ITAT Deletes Cash Deposit Addition; Assessee Acted Merely as Conduit https://taxguru.in/corporate-law/fixed-asset-register-fully-reconciles-implications-caro-reporting.htmlTaxGuruen2026-07-27T15:23:13+05:30Why a Fixed Asset Register Never Fully Reconciles: Implications for CARO Reporting https://taxguru.in/corporate-law/streamlined-domestic-offshore-procedures-usa.htmlTaxGuruen2026-07-27T15:20:18+05:30Streamlined Domestic Offshore Procedures in USA https://taxguru.in/goods-and-service-tax/gst-labour-charges-rates-exemptions-rcm-hsn-codes.htmlTaxGuruen2026-07-27T15:18:59+05:30GST on Labour Charges: Rates, Exemptions, RCM and HSN Codes https://taxguru.in/income-tax/tick-tock-31st-july-itr-alarm-ringing-taxpayer-ready.htmlTaxGuruen2026-07-27T15:13:16+05:30Tick-Tock! The 31st July ITR Alarm is Ringing – Is the Taxpayer Ready? https://taxguru.in/income-tax/chennai-itat-deletes-addition-luxury-car-purchase-companys-economic-ownership-prevails-registration-directors.htmlTaxGuruen2026-07-27T14:30:24+05:30Chennai ITAT Deletes Luxury Car Addition; Company’s Economic Ownership Prevails https://taxguru.in/income-tax/chennai-itat-deletes-interest-disallowance-notional-interest-imputed-business-advances-assessee-sufficient-funds.htmlTaxGuruen2026-07-27T14:15:23+05:30No Notional Interest Disallowance Where Assessee Had Sufficient Own Funds: Chennai ITAT https://taxguru.in/income-tax/chennai-itat-quashes-section-263-revision-penalty-order-pcit-revise-order-merged-cit-appellate-decision.htmlTaxGuruen2026-07-27T14:05:45+05:30Chennai ITAT Quashes Section 263 Revision; PCIT Can’t Revise Merged Penalty Order https://taxguru.in/income-tax/chennai-itat-deletes-demonetisation-addition-cash-deposits-matching-audited-sales-vat-returns-treated-unexplained.htmlTaxGuruen2026-07-27T12:45:07+05:30Chennai ITAT Deletes Demonetisation Addition; Revenue Can’t Ignore Audited Sales and VAT Returns https://taxguru.in/income-tax/chennai-itat-quashes-reassessment-addition-recorded-reason-reopening.htmlTaxGuruen2026-07-27T12:30:21+05:30Chennai ITAT Quashes Reassessment as No Addition Was Made on Recorded Reason https://taxguru.in/income-tax/chennai-itat-upholds-deletion-ad-hoc-disallowances-gstr-2a-strong-corroborative-evidence-purchases-rejected-verification.htmlTaxGuruen2026-07-27T12:18:55+05:30GSTR-2A Is Strong Evidence; Purchases Can’t Be Rejected Without Verification: Chennai ITAT https://taxguru.in/income-tax/chennai-itat-deletes-76-45-lakh-addition-source-cash-proved-revenue-rely-suspicion-temporary-utilisation.htmlTaxGuruen2026-07-27T12:07:51+05:30Chennai ITAT Deletes ₹76.45 Lakh Addition; Revenue Can’t Rely on Suspicion Once Source Is Proved https://taxguru.in/income-tax/chennai-itat-quashes-reassessment-based-solely-air-information-cash-deposits-examined-reference-business-turnover-not-returned-income.htmlTaxGuruen2026-07-27T11:57:16+05:30Chennai ITAT Quashes AIR-Based Reassessment; Cash Deposits Must Be Examined with Business Turnover https://taxguru.in/income-tax/lucknow-itat-deletes-1-31-crore-addition-cash-deposits-bank-mitra-holds-customer-deposits-taxed-agents-income.htmlTaxGuruen2026-07-27T11:54:14+05:30Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits https://taxguru.in/goods-and-service-tax/gstat-upholds-dgap-methodology-orders-emaar-pass-rs-67-32-lakh-itc-benefit-homebuyers.htmlTaxGuruen2026-07-27T11:03:39+05:30GSTAT Upholds DGAP Methodology, Orders Emaar to Pass ₹67.32 Lakh ITC Benefit to Homebuyers https://taxguru.in/goods-and-service-tax/telangana-hc-directs-taxpayer-deposit-10-percent-tax-approach-gstat-appeal.htmlTaxGuruen2026-07-27T11:01:22+05:30Telangana HC Directs Taxpayer to Deposit 10% Tax & Approach GSTAT for Second Appeal https://taxguru.in/goods-and-service-tax/cbic-constitutes-working-group-examine-centralized-administration-taxpayers-multiple-gstins-pan.htmlTaxGuruen2026-07-27T10:51:29+05:30CBIC Constitutes Working Group to Examine Centralized Administration of Taxpayers with Multiple GSTINs Under Same PAN https://taxguru.in/company-law/rpt-framework-invits-reits-regulatory-gaps-internal-governance.htmlTaxGuruen2026-07-27T10:41:14+05:30RPT Framework for InvITs & REITs: Regulatory Gaps through Internal Governance https://taxguru.in/goods-and-service-tax/telangana-hc-rectification-gst-penalty-order-tax-demand-set.htmlTaxGuruen2026-07-27T10:15:25+05:30Telangana HC Allows Rectification of GST Penalty Order After Tax Demand Was Set Aside https://taxguru.in/income-tax/section-263-limitation-runs-original-assessment-not-reassessment-itat-delhi.htmlTaxGuruen2026-07-26T22:43:59+05:30Section 263 Limitation Runs from Original Assessment, Not Reassessment: ITAT Delhi https://taxguru.in/excise-duty/excise-commissioner-question-hpc-eligibility-certificates-gujarat-hc.htmlTaxGuruen2026-07-26T22:42:17+05:30Excise Commissioner Cannot Question HPC Eligibility Certificates: Gujarat HC https://taxguru.in/custom-duty/aluminium-formwork-classifiable-structure-not-mould-cestat-kolkata-quashes-customs-duty-demand.htmlTaxGuruen2026-07-26T22:40:16+05:30Aluminium Formwork Classifiable as Structure, Not Mould: CESTAT Kolkata Quashes Customs Duty Demand https://taxguru.in/income-tax/itat-pune-allows-section-80p-2-d-deduction-cooperative-bank-interest.htmlTaxGuruen2026-07-26T22:38:08+05:30ITAT Pune Allows Section 80P(2)(d) Deduction on Cooperative Bank Interest https://taxguru.in/company-law/nclt-kochi-orders-stakeholder-meetings-kinder-womens-hospital-kindorama-healthcare-merger.htmlTaxGuruen2026-07-26T22:36:21+05:30NCLT Kochi Orders Stakeholder Meetings for Kinder Women’s Hospital–Kindorama Healthcare Merger https://taxguru.in/income-tax/gujarat-hc-quashes-section-148-reopening-applies-ibc-clean-slate-principle.htmlTaxGuruen2026-07-26T22:33:22+05:30Gujarat HC Quashes Section 148 Reopening, Applies IBC Clean Slate Principle https://taxguru.in/income-tax/wealth-tax-return-disclosure-not-bar-section-148-reassessment-gujarat-hc.htmlTaxGuruen2026-07-26T22:32:17+05:30Wealth Tax Return Disclosure Does Not Bar Section 148 Reassessment: Gujarat HC https://taxguru.in/excise-duty/cestat-mumbai-denies-interest-pre-deposit-amended-section-35ff.htmlTaxGuruen2026-07-26T22:21:30+05:30CESTAT Mumbai Denies Interest on Pre-Deposit Made Before Amended Section 35FF https://taxguru.in/service-tax/service-tax-demand-reversal-cenvat-credit-exempt-trading-cestat-mumbai.htmlTaxGuruen2026-07-26T22:20:41+05:30No Service Tax Demand After Reversal of CENVAT Credit on Exempt Trading: CESTAT Mumbai https://taxguru.in/income-tax/gujarat-hc-grants-section-12ab-registration-member-related-incidental-objects.htmlTaxGuruen2026-07-26T22:17:49+05:30Gujarat HC Grants Section 12AB Registration Despite Member-Related Incidental Objects https://taxguru.in/income-tax/itat-restricts-estimated-commission-cheque-discounting-0-35-percent.htmlTaxGuruen2026-07-26T22:16:19+05:30ITAT Restricts Estimated Commission on Cheque Discounting to 0.35 Percent https://taxguru.in/service-tax/cestat-kolkata-quashes-service-tax-demand-based-solely-form-26as.htmlTaxGuruen2026-07-26T22:15:26+05:30CESTAT Kolkata Quashes Service Tax Demand Based Solely on Form 26AS https://taxguru.in/income-tax/cbdt-circular-compliance-not-invalidate-section-143-2-notice-itat-delhi.htmlTaxGuruen2026-07-26T22:11:36+05:30CBDT Circular Non-Compliance Does Not Invalidate Section 143(2) Notice: ITAT Delhi https://taxguru.in/income-tax/itat-upholds-section-115bbe-excess-stock-deletes-duplicate-income-additions.htmlTaxGuruen2026-07-26T22:08:40+05:30ITAT Upholds Section 115BBE on Excess Stock, Deletes Duplicate Income Additions https://taxguru.in/income-tax/itat-carry-loss-set-section-80-remands-quantification.htmlTaxGuruen2026-07-26T22:05:01+05:30ITAT Allows Carry Forward Loss Set-Off Under Section 80, Remands Quantification https://taxguru.in/income-tax/itat-jaipur-sets-reassessment-notices-issued-limitation.htmlTaxGuruen2026-07-26T22:04:30+05:30ITAT Jaipur Sets Aside Reassessment Notices Issued Beyond Limitation https://taxguru.in/income-tax/section-69-addition-basis-unverified-excel-sheets-pen-drive-data-mumbai-itat.htmlTaxGuruen2026-07-26T21:58:41+05:30No Section 69 Addition on Basis of Unverified Excel Sheets & Pen Drive Data: Mumbai ITAT https://taxguru.in/income-tax/trust-registration-denied-minimal-activities-low-expenditure-raipur-itat.htmlTaxGuruen2026-07-26T21:55:45+05:30Trust Registration Cannot Be Denied for Minimal Activities or Low Expenditure: Raipur ITAT https://taxguru.in/income-tax/chandigarh-itat-deletes-capital-gains-addition-lack-beneficial-ownership.htmlTaxGuruen2026-07-26T21:54:28+05:30Chandigarh ITAT Deletes Capital Gains Addition for Lack of Beneficial Ownership https://taxguru.in/corporate-law/calcutta-hc-enhances-mact-compensation-rejects-insurers-reliance-outdated-itr.htmlTaxGuruen2026-07-26T21:53:27+05:30Calcutta HC Enhances MACT Compensation; Rejects Insurer’s Reliance on Outdated ITR https://taxguru.in/income-tax/hyderabad-itat-deletes-ltcg-addition-plot-sales-already-taxed-section-44ad.htmlTaxGuruen2026-07-26T21:51:34+05:30Hyderabad ITAT Deletes LTCG Addition as Plot Sales Already Taxed Under Section 44AD https://taxguru.in/goods-and-service-tax/p-h-hc-quashes-retrospective-gst-registration-cancellation-beyond-scn.htmlTaxGuruen2026-07-26T21:48:24+05:30P&H HC Quashes Retrospective GST Registration Cancellation Beyond SCN https://taxguru.in/goods-and-service-tax/madras-hc-denies-itc-section-16-6-time-barred-section-16-4.htmlTaxGuruen2026-07-26T21:47:34+05:30Madras HC Denies ITC Under Section 16(6) If Time-Barred Under Section 16(4) https://taxguru.in/corporate-law/kerala-hc-upholds-banks-sarfaesi-sale-directs-removal-subsequent-property-attachment.htmlTaxGuruen2026-07-26T21:44:43+05:30Kerala HC Upholds Bank’s SARFAESI Sale, Directs Removal of Subsequent Property Attachment https://taxguru.in/goods-and-service-tax/rajasthan-hc-quashes-gst-demand-university-affiliation-fees.htmlTaxGuruen2026-07-26T21:43:01+05:30Rajasthan HC Quashes GST Demand on University Affiliation Fees https://taxguru.in/income-tax/kolkata-itat-allows-section-43b-deduction-merger-section-143-1-scrutiny-assessment.htmlTaxGuruen2026-07-26T21:42:01+05:30Kolkata ITAT Allows Section 43B Deduction; No Merger of Section 143(1) with Scrutiny Assessment https://taxguru.in/income-tax/patna-itat-deletes-demonetisation-cash-deposit-addition-backed-agricultural-income.htmlTaxGuruen2026-07-26T21:39:49+05:30Patna ITAT Deletes Demonetisation Cash Deposit Addition Backed by Agricultural Income https://taxguru.in/goods-and-service-tax/gst-statements-defeat-right-cross-examination-kerala-hc.htmlTaxGuruen2026-07-26T21:33:48+05:30GST Statements Cannot Defeat Right to Cross-Examination: Kerala HC https://taxguru.in/goods-and-service-tax/madras-hc-allows-itc-refund-despite-gst-rate-principal-input-output.htmlTaxGuruen2026-07-26T21:31:45+05:30Madras HC Allows ITC Refund Despite Same GST Rate on Principal Input & Output https://taxguru.in/income-tax/bcci-taxable-foreign-world-cup-match-income-managed-pilcom-itat-mumbai.htmlTaxGuruen2026-07-26T21:29:13+05:30BCCI Not Taxable on Foreign World Cup Match Income Managed Through PILCOM: ITAT Mumbai https://taxguru.in/goods-and-service-tax/section-5-limitation-act-inapplicable-section-107-gst-appeals-uttarakhand-hc.htmlTaxGuruen2026-07-26T21:00:20+05:30Section 5 Limitation Act Inapplicable to Section 107 GST Appeals: Uttarakhand HC https://taxguru.in/income-tax/sc-refuses-revive-section-148-reassessment-notices-ge-group-companies.htmlTaxGuruen2026-07-26T20:54:24+05:30SC Refuses to Revive Section 148 Reassessment Notices Against GE Group Companies https://taxguru.in/income-tax/sc-dismissed-slp-penalty-notice-ruling-section-2711c.htmlTaxGuruen2026-07-26T20:51:16+05:30SC Dismissed SLP Against Penalty Notice Ruling Under Section 271(1)(c)   https://taxguru.in/income-tax/itat-dismisses-delayed-appeal-upholds-income-estimation-section-44ad.htmlTaxGuruen2026-07-26T20:47:45+05:30ITAT Dismisses Delayed Appeal & Upholds Income Estimation Under Section 44AD https://taxguru.in/income-tax/hyderabad-itat-upholds-section-562x-addition-based-stamp-duty-value-sale-deed-date.htmlTaxGuruen2026-07-26T20:46:32+05:30Hyderabad ITAT Upholds Section 56(2)(x) Addition Based on Stamp Duty Value on Sale Deed Date https://taxguru.in/income-tax/itat-sets-aside-reassessment-failure-record-material-disclosure-default.htmlTaxGuruen2026-07-26T20:45:21+05:30ITAT Sets Aside Reassessment for Failure to Record Material Disclosure Default https://taxguru.in/goods-and-service-tax/karnataka-hc-quashes-criminal-proceedings-kvat-fraud-case-co-accused.htmlTaxGuruen2026-07-26T20:42:41+05:30Karnataka HC Quashes Criminal Proceedings in KVAT Fraud Case Against Co-Accused https://taxguru.in/income-tax/technical-consultancy-services-taxable-section-44ada-section-44ad-raipur-itat.htmlTaxGuruen2026-07-26T20:41:59+05:30Technical Consultancy Services Taxable Under Section 44ADA, Not Section 44AD: Raipur ITAT https://taxguru.in/income-tax/curable-procedural-defect-justify-rejection-section-12ab-registration-itat-chandigarh.htmlTaxGuruen2026-07-26T20:38:45+05:30Curable Procedural Defect Cannot Justify Rejection of Section 12AB Registration: ITAT Chandigarh https://taxguru.in/income-tax/itat-remands-trust-loss-assessment-allowing-beneficiarys-share.htmlTaxGuruen2026-07-26T20:35:29+05:30ITAT Remands Trust Loss Assessment Before Allowing Beneficiary’s Share https://taxguru.in/income-tax/itat-allows-section-54-exemption-remands-agricultural-land-capital-gains-issue.htmlTaxGuruen2026-07-26T20:34:14+05:30ITAT Allows Section 54 Exemption & Remands Agricultural Land Capital Gains Issue https://taxguru.in/goods-and-service-tax/rajasthan-hc-allows-gst-appeal-condoning-delay-caused-portal-upload-error.htmlTaxGuruen2026-07-26T20:33:27+05:30Rajasthan HC Allows GST Appeal After Condoning Delay Caused by Portal Upload Error https://taxguru.in/goods-and-service-tax/telangana-hc-declines-writ-gst-demand-directs-appeal-gstat.htmlTaxGuruen2026-07-26T20:32:17+05:30Telangana HC Declines Writ Against GST Demand & Directs Appeal Before GSTAT https://taxguru.in/income-tax/itat-quashes-section-148-reassessment-invalid-section-151-approval.htmlTaxGuruen2026-07-26T20:30:46+05:30ITAT Quashes Section 148 Reassessment for Invalid Section 151 Approval https://taxguru.in/goods-and-service-tax/delhi-hc-disposes-gst-petitions-directs-aar-decide-diagnostic-services-taxability.htmlTaxGuruen2026-07-26T20:28:44+05:30Delhi HC Disposes GST Petitions, Directs AAR to Decide Diagnostic Services Taxability