
Doctrine of Administrative law and Statutory interpretation
Key doctrines of administrative law, statutory interpretation, tribunal jurisdiction, ultra vires, estoppel and constitutional judicial review.

Valuation: What Actually Determines the Value of a Business?

Contract Labour Under OSH Rules, 2026: Key Compliance Guide

Telangana HC Allows Appeal Against GST SPL-07 Order With Delay Condonation Plea

Telangana HC Revives GST Appeal After 10% Pre-Deposit Made Before Dismissal

How to Justify a ₹50 Lakh Cash Deposit in Bank: A Step-by-Step Guide

Received Income Tax Notice u/s 143(2), 148A or 148 for Political or Charitable Donation?

Chennai ITAT: Section 234E Late Fee Invalid for Pre-June 2015 TDS

ITAT Chennai Deletes Section 68 and Expense Disallowances for AY 2023-24

Separate SCNs Retain Independent Legal Identity Despite Common Investigation: Delhi HC

Delhi HC Grants Section 14 Limitation Benefit After ITC Customs Refund Ruling

Smartra Immobiliser Classifiable Under CTH 8708 as Vehicle Security Accessory: CESTAT Bangalore

CESTAT Delhi Sets Aside Re-classification of Aluminium Goods Under CTH 8708
ITAT Chennai Deletes Commission, Loan and Lorry Tips Disallowances
ITAT Chennai deletes Rs.32.56 lakh commission, Rs.1 crore loan addition and Rs.62.30 lakh lorry tips disallowances for AY 2023-24.
ITAT Chennai Restricts Ad Hoc Expense Disallowance to 5% for Petrol Dealer
ITAT Chennai reduces the ad hoc expense disallowance for a petrol/diesel outlet from 10% to 5%, directing recomputation of income.
ITAT Chennai Allows 50% Professional Income Claim Under Section 44ADA
ITAT Chennai directs 50% of a doctor’s professional receipts to be assessed as income, while dismissing unpressed grounds on other additions.

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…




















