Income Tax
Income Tax
Non-Refundable GST Credit Can Be Claimed as Business Loss: Mumbai ITAT
Mumbai ITAT restores ₹59.85 lakh unrefunded GST input-tax credit claim, holding GST rejection alone is not conclusive and remands it to CIT(A).
Goods and Services Tax
Goods and Services Tax
Income Tax
Income Tax
Why Petroleum Products Remain Outside GST?
Karnataka HC Allows Adjustment of IGST Paid Under Wrong Head Against CGST/SGST
GST Data Sufficient for Reopening Bogus-Purchase Case: Delhi ITAT Remands Merits
Section 260A Appeal Delay Condoned as Departmental Process Held Bona Fide: Bombay HC
Income Tax
Income Tax
Income Tax
ITAT Delhi Deletes Section 68 Addition for Loans Without Corroborative Search Material
Income Tax
Income Tax
ITAT Kolkata Deletes ₹20 Lakh Addition Based Solely on SMS and WhatsApp Messages
Income Tax
Income Tax
ITAT Delhi Rejects Section 69C Addition Based on Uncorroborated WhatsApp Chats
Income Tax
Income Tax
Bombay HC Holds Time-Barred Liability Does Not Cease, Restricts Bogus Purchase Addition to 12.5%
Goods and Services Tax
GST Seizure of Perishable Goods: Calcutta HC Allows Non-Owner to Seek Release U/s. 129(1)(b)
ITC Cannot Be Denied for Toll Plaza Gaps or Supplier’s Supplier Default: GSTAT
Interest Payable on Delayed GST Refunds; Fresh Certification Not Required: Telangana HC
Retrospective GST Registration Cancellation Without Prior Notice Quashed: P&H HC
Corporate Law
Criminal Acquittal Does Not Negate Civil Negligence in Accident Claims: SC
Supreme Court Relaxes 3-Year Bar Practice Rule for Civil Judge Recruitment
Political Patronage Cannot Ensure Permanent Employment: SC Orders Repatriation
SC Dismisses NSEL Plea For Joint Trial In Two CBI Cases Over 2013 Payment Crisis
Custom Duty
CESTAT Mumbai Sets Aside Customs Valuation Enhancement Based on NIDB Data
Delhi HC Allows Challenge to Customs Valuation Despite Acceptance Under Section 17(5)
Duty-Free EOU Raw Materials Can Be Destroyed Without Duty: CESTAT Chennai
CESTAT Upholds CTH 8438 Classification of Industrial Shrimp Feed Manufacturing Machinery
Company Law
ICSI Seeks Extension of Company Compliance Facilitation Scheme 2026
NCLT Delhi Sanctions Western Up Tollway Capital Reduction and Reorganisation Scheme
NCLT Grants Section 244 Waiver to 4.65% Minority Shareholder Alleging Oppression
NCLT Ahmedabad Sanctions Triumph Offshore-Swan Defence Amalgamation Scheme
CA, CS, CMA
Judiciary & Case Law
All Judgments →
Supreme Court of India
Civil Appeal No(S). 10586-10588 of 2026
Appellate Court Cannot Travel Beyond Scope of Appeal: Supreme Court
Supreme Court held appellate court exceeded the appeal scope and restored the interim application, while directing an Advocate Receiver amid rival land possession claims.
August 21, 2026
ITAT Bangalore
ITA No. 1126/Bang/2022
ITAT Allows Section 11 Exemption for AY 2020-21 After 12AB Registration
ITAT Bangalore allows Section 11 and 12 exemption to Shri Hingulambika Education Society for AY 2020-21 after 12AB registration.
August 21, 2026
Supreme Court of India
Civil Appeal No.__ of 2026 (Arising Out of Slp (C) No. 39 of 2026)
Mutation Entries Neither Create Nor Extinguish Property Title: Supreme Court
Supreme Court restores co-ownership decree, holding mutation cannot extinguish title and limiting Section 100 CPC interference with concurrent findings.
August 21, 2026
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CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…
