
Client Code Modification Alone Cannot Justify Section 68 Addition: ITAT Mumbai
ITAT upheld deletion of the Section 68 addition, holding the Revenue failed to prove the assessee instructed Client Code Modification or derived any benefit from it.

ITAT Ahmedabad Allows Section 10(10B) Exemption Claim for BSNL VRS Compensation

CESTAT Allows Customs & Excise Duty Exemption to EOU on Inputs Used for Mobile Parts

ITAT Lucknow Deletes Section 271AAC Penalty After Deletion of Section 69A Addition

ITAT Lucknow Deletes ₹10.05 Crore Section 69A Addition on Bank Mitra Cash Deposits

Fresh Section 148A(b) Notice Unsustainable After Completed Reassessment: Madras HC

Section 263 Cannot Cure Wrong Penalty Provision in Assessment Order: ITAT Chennai

No Section 36(1)(iii) Disallowance Where Own Funds Exceed Investments: ITAT Chennai

Taxation and Other Laws (Amendment) Bill, 2026 Proposes Key Changes to Income-tax & Finance Act

GSTR-3B Editability Fuels GST Fraud: Need for Stronger Enforcement

Gujarat HC Grants Regular Bail to Suspended CGST Superintendent in ₹20 Lakh Bribery Case

Government Details 5% GST on Assistive Devices and Tax Benefits for PWDs

Government Shares GST Refund Pendency and Delay Measures for Exporters and MSMEs

Stronger Law, Safer Exams: India Tightens the Noose on Paper Leaks

Government Introduces Bill Extending Legal Protection to Vande Mataram Under 1971 Act

Government Highlights RERA 2016 Implementation and Measures to Protect Homebuyers

IRDAI Amends TPA Health Services Regulations on Registration and Annual Fees

CESTAT Allows Customs Refund, Says Missing Challan No Ground to Reject Claim

CESTAT Sets Aside Customs Demand as Extended Limitation Not Invocable in Classification Dispute

Madras HC: Choosing Writ Over Custom Appeal Not Sufficient Cause for Delay

Aluminium Formwork Classifiable Under CTH 76109010, CESTAT Kolkata Allows Exemption

ROC Imposes ₹20,000 Penalty for Incorrect MGT-7A Filing Despite Rectification Request

Wrong Share Transfer Dates in MGT-7 Lead to ₹20,000 Penalty: ROC Kolkata

Wrong HUF Shareholding Classification in MGT-7 Leads to ₹20,000 Penalty: ROC Kolkata

ROC Imposes ₹30,000 Penalty for Delay in Depositing Dividend Under Section 123(4)

ICAI Highlights New Global Partnerships and Nation-Building Initiatives for Viksit Bharat

155 Legal Compliances and Legal Updates for August-2026 in India

Analysis of Notification & Circulars for Week Ending 2nd August 2026

Foundation of Every Successful Business: Bookkeeping, Compliance & MIS Reporting
Delayed GST Appeal Allowed Against Section 73 Order; Recovery Stayed for Two Weeks: Telangana HC
HC permitted a delayed appeal against a Section 73 GST assessment with statutory pre-deposit and stayed coercive recovery for two weeks.
Bangalore ITAT Quashes Reassessment Over Defective Section 151(ii) Approval
ITAT quashed reassessment as approval under Section 151(ii) was obtained from the PCIT instead of the PCCIT and left the Section 54F issue open.
Calcutta HC Directs Appeal Against Vehicle Tax Refund Rejection Under Statutory Remedy
Calcutta High Court declined to remand the refund matter, holding adequate hearing was given and directed the petitioner to pursue the appellate remedy under…
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty &…

Adv Akruti Goyal, a practicing CA handling GST compliance from 2015-2021. Qualified as a lawyer in…






