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Income Tax Section 148 Notice to Amalgamated Non-Existent Company Invalid: Karnataka HC Custom Duty ₹582 Crore Import Overvaluation Allegations Insufficient to Sustain Customs Penalties: CESTAT Mumbai Custom Duty Cheese Flavouring Products Classifiable Under CTH 3302, Not 2106: CESTAT Chennai Income Tax Infrastructure Developer Eligible for Section 80-IA Deduction Despite Government Contracts: ITAT Ahmedabad Corporate Law CoC Commercial Wisdom Prevails Over NCLAT in Essar Steel Resolution: Supreme Court Income Tax Interest Under Sections 234B and 234C Mandatory but Waiver Possible: Supreme Court Income Tax Section 14A Rule 8D Applies Only to Dividend-Yielding Investments: ITAT Kolkata Income Tax Calcutta HC Upholds Quashing of Assessment for ACIT’s Lack of Pecuniary Jurisdiction
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Articles on TaxGuru provide practical analysis, commentary and explanations across taxation, finance, corporate and business laws. This category brings together articles on Income Tax, GST, Company Law, Corporate Law, Customs, DGFT, Excise, Service Tax, FEMA/RBI, SEBI, finance and professional matters concerning CA, CS and CMA. Readers can explore contributions discussing statutory provisions, compliance requirements, regulatory changes, professional developments and practical issues affecting taxpayers and businesses. Chartered Accountants, Company Secretaries, Cost Accountants, advocates, tax professionals, businesses and taxpayers can use this archive to discover recent articles as well as useful earlier reference material published on TaxGuru.