Corporate Law
Corporate Law
Madras HC Deplores Defiance of Court Orders, Issues Contempt Notice to IAS Officers
Madras HC issued statutory contempt notice to two IAS officers over non-compliance with its transfer stay order and expressed concern over defiance of court orders.
Income Tax
Income Tax
Corporate Law
Income Tax
Delhi ITAT: No Section 153A Addition Without Incriminating Search Material; Abhisar Buildwell Applies
Delhi ITAT: ₹1.44 Cr Reassessment Quashed; Pr. CCIT Approval Required Beyond 3 Years
Failure To Inform Detenue Of His Right To Represent Renders Preventive Detention Illegal: SC
Delhi ITAT: U/s 12AB/80G Renewal Valid Without Irrevocability Clause; Similar Charity Transfer Sufficient
Income Tax
Income Tax
Income Tax
Delhi ITAT: ₹1.88 Cr Bogus Purchase Reopening Beyond 4 Years Invalid
Income Tax
Income Tax
Delhi ITAT: Hindu Activities Alone Cannot Deny U/s 12AB/80G; 5% Religious Spend Allowed
Income Tax
Income Tax
Delhi ITAT: Section 263 Cannot Apply for a Different View; ₹5.66 Cr Section 54 Claim Upheld
Income Tax
Income Tax
Form 145 & 146 Replace 15CA & 15CB: New Foreign Remittance Compliance Framework
Goods and Services Tax
P&H HC: Section 74 GST Order Set Aside for Fresh Hearing; All Issues Kept Open
Burden to Prove No Negligence Lies on Director Under KVAT Act: Kerala HC
Alternative Remedy No Bar Where Assessment Is Allegedly Void: Kerala HC
Arbitral Award on GST Reimbursement Unsustainable in Road Contract: Allahabad HC
Corporate Law
Custom Duty
CBIC issues SOP for Customs Clearance of Imports through Foreign Post Offices
CAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption
SC Upholds CESTAT Order Rejecting Customs Demand Based on Uncertified Electronic Evidence
Managing Partner Liable for Customs Penalty Despite Penalty on Firm: CESTAT Hyderabad
Company Law
NCLAT Admits Appeal Against Section 244 Waiver for IMPPA Members
ROC Imposes ₹5,000 Penalty for Incomplete Board Meeting Disclosure in MGT-7A
NCLAT Upholds Companies Act Section 213 Investigation Based on Prima Facie Material
NCLAT Upholds Rejection of Section 213 Petition as Dispute Was for Recovery of Dues
CA, CS, CMA
EOI for Appointment of Internal Auditors for ICAI Units – FY 2026–27
ICAI Reprimands CA for Tax Audit with Part-Time COP, Imposes ₹50,000 Fine
RBI Invites E-Tenders for Appointment of Concurrent Auditor for 2026-27
ICAI Highlights New Global Partnerships and Nation-Building Initiatives for Viksit Bharat
Judiciary & Case Law
All Judgments →
ITAT Delhi
ITA No. 5749/Del/2026
Delhi ITAT Quashes Reassessment for Absence of Section 143(2) Notice
Delhi ITAT quashed reassessment for complete absence of Section 143(2) notice, holding Section 292BB and Evidence Act presumption cannot cure the defect.
August 8, 2026
ITAT Delhi
ITA 829 & 830/DEL/2026
Delhi ITAT Quashes ₹12.62 Cr Addition as Section 153C Time-Barred
Delhi ITAT quashed Section 153C assessments for AYs 2012-13 and 2013-14, holding limitation runs from seized-material handover and 10-year extension lacked satisfaction.
August 8, 2026
ITAT Kolkata
ITA No. 530/KOL/2025
Executing JDA Alone Doesn’t Constitute Transfer or Trigger Capital Gains: ITAT Kolkata
ITAT deleted LTCG and income from other sources additions, holding no transfer arose in the impugned assessment year under the Joint Development Agreement.
August 7, 2026
Featured Experts & Authors
Contributing Author
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty &…
