
Procedure For Adjudication of Penalties Under Companies Act, 2013
Step-by-step procedure for adjudication of penalties under Section 454 of the Companies Act, 2013, including notice, hearing, order and appeal.

Provisions relating to Income chargeable under head Salaries under Income Tax Act, 2026

Procedure For Transfer of Shares Held In Physical Form In A Private Company

Procedure For Filing of Declaration of Beneficial Interest Under Companies Act, 2013

Indian Tax Residency After Moving to UAE: Rules, Day Counts & Common Mistakes

Notice to Deceased Assessee Under Section 148 Is Null & Void: Bombay HC

Trust Deed Not Mandatory for 12AB Renewal: ITAT Mumbai Allows Appeal

ITAT Mumbai Deletes ₹5.99 Crore Section 68 Loan Addition for Lack of Verification

ITAT Mumbai Deletes Section 68 Addition on Unsecured Loans proved by Documentary Evidence

GSTAT Kolkata Restores Fake Invoice ITC Demand After Finding No Physical Goods Movement

ITC Refund Cannot Be Denied Without Section 73/74 Determination: GSTAT Ernakulam

GSTAT Kolkata Allows ITC Refund Where Bulk Tea and Packaged Tea Both Attract 5%

DRC-03 Payment Without Tax Ascertainment Not Voluntary: Karnataka High Court

Chennai Air Cargo Streamlines Section 49 Storage Facility

Chennai Customs Excludes Specified Import Containers From Scanning

DRI Seizes Around 41 kg Foreign-Origin Gold Worth Rs. 62 Crore in Six Pan-India Operations; 24 Arrested

Delhi HC Refuses Unconditional Release of Gold Chain Amid Customs Dispute & 938-Day Delay
ITAT Panaji Deletes Section 41(1) Addition for No Cessation of Liability
ITAT Panaji deletes Section 41(1) addition as no cessation occurred during AY 2011-12 and dismisses Revenue's cross appeal.
Year-End Expense Provisions Not Liable to TDS: ITAT Mumbai
ITAT Mumbai dismissed Revenue’s TDS appeal and held that no TDS or consequential interest arose on Pfizer’s year-end expense provisions.
Section 14A Disallowance Limited to 0.5% & Excludes from MAT Book Profit
ITAT Pune holds amended Rule 8D prospective, excludes Section 14A adjustment from MAT and allows bad-debt write-off relief.

Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…

I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.




















