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Income Tax Netherlands Treaty Also Bars Share Gains Tax Without Property Nexus: ITAT Delhi Service Tax Freight Trading Margin Not Taxable as Business Support Service: CESTAT Chennai Finance Prithvi Exchange India AD Category II Remittance and Forex Services Guide Income Tax ITAT Upholds Deletion of ₹25 Crore Addition Based on Third-Party Notebook Crypto Ethereum Classic ETC Proof of Work Monetary Policy and Indian Tax Guide Income Tax Pre-April 2021 Third-Party Search Requires Section 153C Proceedings: ITAT Income Tax ITAT Kolkata Deletes ₹51.94 Lakh Addition Unrelated to Reopening Reasons Finance New India Vatsalya Health Policy: Surrogate Mother and Oocyte Donor Cover, Claims, GST and Tax
Income TaxNetherlands Treaty Also Bars Share Gains Tax Without Property Nexus: ITAT Delhi
Income Tax

Netherlands Treaty Also Bars Share Gains Tax Without Property Nexus: ITAT Delhi

ITAT Delhi holds Mauritius company’s pre-April 2017 share gains exempt under DTAA; rejects conduit allegations and deletes ₹4.77 crore addition.

CA Sandeep KanoiOctober 30, 202625 min read
Service Tax
Freight Trading Margin Not Taxable as Business Support Service: CESTAT Chennai

Freight Trading Margin Not Taxable as Business Support Service: CESTAT Chennai

 Finance
Prithvi Exchange India AD Category II Remittance and Forex Services Guide

Prithvi Exchange India AD Category II Remittance and Forex Services Guide

 Income Tax
ITAT Upholds Deletion of ₹25 Crore Addition Based on Third-Party Notebook

ITAT Upholds Deletion of ₹25 Crore Addition Based on Third-Party Notebook

 Crypto
Ethereum Classic ETC Proof of Work Monetary Policy and Indian Tax Guide

Ethereum Classic ETC Proof of Work Monetary Policy and Indian Tax Guide
Income Tax
Article Judiciary Notifications/Circulars News
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Goods and Services Tax
Article Judiciary Notifications/Circulars News
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Goods and Services TaxTea Bundled with Cups or Spoons Attracts 18% GST: Gujarat AAR
Goods and Services Tax

Tea Bundled with Cups or Spoons Attracts 18% GST: Gujarat AAR

Gujarat AAR treats tea bundled with cups or spoons as mixed supply taxable at 18%; tea with wooden honey dippers attracts 5% GST.

CA Sandeep KanoiOctober 30, 202634 min read
Biodegradable Carry Bags Classified Under HSN 39269099, Eligible for 5% GST: Gujarat AAR

Biodegradable Carry Bags Classified Under HSN 39269099, Eligible for 5% GST: Gujarat AAR

CA Sandeep Kanoi · 4 hours ago
Rice Husk Fibre Boards Under Heading 4411 Attract 5% GST: Gujarat AAR

Rice Husk Fibre Boards Under Heading 4411 Attract 5% GST: Gujarat AAR

CA Sandeep Kanoi · 4 hours ago
Ophthalmic Surgical Chairs and Tables Classified Under HSN 9402 at 18% GST: Gujarat AAR

Ophthalmic Surgical Chairs and Tables Classified Under HSN 9402 at 18% GST: Gujarat AAR

CA Sandeep Kanoi · 3 hours ago
GST Dues Not Automatically Extinguished by Going-Concern Sale Under IBC: Madras HC

GST Dues Not Automatically Extinguished by Going-Concern Sale Under IBC: Madras HC

CA Sandeep Kanoi · 7 hours ago
Corporate Law
Article Judiciary Notifications/Circulars News
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Corporate LawThe Missing Springboard: What India’s Draft Trade Secrets Bill Leaves Out for Departing Directors
Corporate Law

The Missing Springboard: What India’s Draft Trade Secrets Bill Leaves Out for Departing Directors

India's Draft Trade Secrets Bill, 2024, overlooks springboard injunctions and directors' fiduciary duties. Two amendments could strengthen trade secret protection.

Khushbu MenghaniOctober 30, 202610 min read
Can a Cheque Bounce Notice Be Sent by Email or WhatsApp? What Indian Courts Say and How to Prove It

Can a Cheque Bounce Notice Be Sent by Email or WhatsApp? What Indian Courts Say and How to Prove It

Advocate Peesh Chopra · 3 hours ago
Digital Arrest Fraud Claim Cannot Quash Bank Recovery Case: Karnataka HC

Digital Arrest Fraud Claim Cannot Quash Bank Recovery Case: Karnataka HC

CA Vijayakumar Shetty · 2 hours ago
Supreme Court Upholds Conviction for 51.88% Disproportionate Assets

Supreme Court Upholds Conviction for 51.88% Disproportionate Assets

CA Vijayakumar Shetty · 2 hours ago
Karnataka 2011 Gazetted Probationers Validation Act Struck Down by Supreme Court

Karnataka 2011 Gazetted Probationers Validation Act Struck Down by Supreme Court

CA Vijayakumar Shetty · 2 hours ago
Custom Duty
Article Judiciary Notifications/Circulars News
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Custom DutyOrthodontic Sheets Are Plastic Materials, Not Dental Appliances: CAAR Mumbai
Custom Duty

Orthodontic Sheets Are Plastic Materials, Not Dental Appliances: CAAR Mumbai

CAAR Mumbai classifies Zendura orthodontic rolls under 39209999 and round sheets under 39269099, rejecting dental-appliance classification.

CA Sandeep KanoiOctober 30, 202625 min read
Gold Confiscation of 3.15 Kg Set Aside as Foreign Origin Not Proved: CESTAT Kolkata

Gold Confiscation of 3.15 Kg Set Aside as Foreign Origin Not Proved: CESTAT Kolkata

CA Sandeep Kanoi · 13 hours ago
Gold Confiscation Invalid Without Reasonable Belief of Smuggling: CESTAT Hyderabad

Gold Confiscation Invalid Without Reasonable Belief of Smuggling: CESTAT Hyderabad

CA Sandeep Kanoi · 14 hours ago
Customs Seizure of Areca Nuts Without Reasonable Belief Quashed: Patna HC

Customs Seizure of Areca Nuts Without Reasonable Belief Quashed: Patna HC

CA Sandeep Kanoi · 14 hours ago
Customs Seizure Requires Reasonable Belief, Not Mere Suspicion: Supreme Court

Customs Seizure Requires Reasonable Belief, Not Mere Suspicion: Supreme Court

CA Sandeep Kanoi · 14 hours ago
Company Law
Article Judiciary Notifications/Circulars News
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Company LawMCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls
Company Law

MCA Annual Filing Relief for FY 2025-26: AOC-4 and MGT-7 Fee-Waiver Controls

Practical guide to MCA General Circular 05/2026 covering FY 2025-26 AOC-4 and MGT-7 relief dates, excluded filings, AGM defaults and fee controls.

CA Sandeep KanoiOctober 30, 202610 min read
ICSI Seeks MCA Review of Pending Representations on Companies Act and Compliance Issues

ICSI Seeks MCA Review of Pending Representations on Companies Act and Compliance Issues

Editor · 10 hours ago
SC Refers MSME Registration Requirement for Arbitration to Larger Bench

SC Refers MSME Registration Requirement for Arbitration to Larger Bench

CA Sandeep Kanoi · 10 hours ago
Delhi HC Dismisses Premature Challenge to SFIO Investigation Under Companies Act

Delhi HC Dismisses Premature Challenge to SFIO Investigation Under Companies Act

CA Sandeep Kanoi · 11 hours ago
SFIO Investigation Under Section 212 Cannot Be Ordered Without Application of Mind: Delhi HC

SFIO Investigation Under Section 212 Cannot Be Ordered Without Application of Mind: Delhi HC

CA Sandeep Kanoi · 11 hours ago
CA, CS, CMA
Article Judiciary Notifications/Circulars News
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CA, CS, CMACan Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III
CA, CS, CMA

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

Can NCI have a negative balance? Understand Ind AS 110 B94, Schedule III presentation, loss allocation, disclosures and audit requirements.

CA Aman RajputOctober 30, 202613 min read
Analysis of Notifications and Circulars for Week Ending 25th October 2026

Analysis of Notifications and Circulars for Week Ending 25th October 2026

Yash Paul Bhola · 19 hours ago
Analysis of Notifications and Circulars for Week Ending 18th October 2026

Analysis of Notifications and Circulars for Week Ending 18th October 2026

Yash Paul Bhola · 2 days ago
Analysis of Notifications and Circulars for Week Ending 11th October 2026

Analysis of Notifications and Circulars for Week Ending 11th October 2026

Yash Paul Bhola · 3 days ago
Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

Ind AS 116 Lease Payment Schedules: CPI Resets, Variable Rent, Incentives and Cash-Flow Controls

CA Sandeep Kanoi · 3 days ago
DGFT
Article Judiciary Notifications/Circulars News
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DGFTDGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission
DGFT

DGFT Removes UIN Requirement for Export Factoring Support Under Export Promotion Mission

DGFT removes UIN requirement, clarifies export factoring modalities, claim timelines, EGM-based eligibility and concurrent interest subvention.

editor7October 26, 20268 min read
DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

DGFT Notifies Four New SIONs for Doxycycline and Clobetasol Exports

Editor · 6 days ago
DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

DGFT Clarifies PSIC Exemption for Metallic Scrap Imports and ICD Clearance

Editor · 1 week ago
DGFT Advises Caution in Dealings with Julfikar Fashions

DGFT Advises Caution in Dealings with Julfikar Fashions

Editor · 1 week ago
Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

Duty-Free Raw Sugar Import Deadline Extended to 31 December 2026

Editor · 2 weeks ago
TaxGuru on YouTube
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GST Memory Techniques – Day 1 | Easy Tricks to Remember CGST Act Sections

GST Memory Techniques – Day 1 | Easy Tricks to Remember CGST Act Sections

October 30, 2026
Input Tax Credit under GST – ITC on Merger & Demerger, Banks/NBFCs & FAQs | Part 2

Input Tax Credit under GST – ITC on Merger & Demerger, Banks/NBFCs & FAQs | Part 2

October 29, 2026
Input Tax Credit under GST – Conditions, Blocked Credits & Special Cases | Part 1

Input Tax Credit under GST – Conditions, Blocked Credits & Special Cases | Part 1

October 29, 2026
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