Fema / RBI
Fema / RBI
Overseas Foreign Currency Accounts for Exporters: FEMA Compliance and Risks
RBI’s 2025 FEMA amendments liberalise overseas foreign currency accounts for exporters while creating repatriation, reporting and disclosure obligations.
Fema / RBI
Income Tax
Income Tax
Goods and Services Tax
NRI Rights Issue on Non-Repatriation Basis: Is Valuation Report Required?
VDA Tax Under Income Tax Act 2025: Cross-Border Gaps and CARF
When ITC Must Be Reversed: Legal Rules and Compliance Challenges under GST
GSTN emSigner Migration: Legal Impact of FIPS 140-3 in India
Income Tax
Income Tax
Income Tax
Third-Party Excel Sheet Cannot Prove Unexplained Cash Investment: ITAT Agra
Income Tax
Income Tax
Consultant Fraud May Protect Bona Fide Assessee From Penalty: ITAT Bangalore
Income Tax
Income Tax
Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Search Material: ITAT Mumbai
Goods and Services Tax
GST Appeal Reserved for Decision Must Be Decided on Merits: Punjab and Haryana HC
GST Appeal Cannot Be Dismissed for Non-Prosecution: Punjab and Haryana HC
GST Reverse Charge: Section 9(4) Abeyance, Amendment and Revival
Unexplained GST Defaults Bar Writ Relief Against Registration Cancellation: Rajasthan HC
Corporate Law
IRDAI Repeals Dividend Repatriation Guidelines for Foreign-Owned Insurance Intermediaries
Bank Cannot Recover Husband’s Loan from Wife’s Fixed Deposit: Allahabad HC
False Stock Declarations Justify Complete Insurance Claim Repudiation: SC
Re-Arrest After Unconstitutional Arrest Requires Prior Judicial Approval: SC
Custom Duty
Absolute Confiscation Appeals Not Barred by Monetary Limits: Customs Law
CBIC Clarifies Adjudication of Section 28AAA Customs SCNs Involving DGFT Scrips
CESTAT Allows Customs Exemption for MEG Reclamation Plant Under Notification 50/2017-Cus
Chhattisgarh HC Quashes MOOWR Licence Rejection, Orders Fresh Decision
Company Law
Auditor’s Exemption from Attending General Meetings under Section 146 of Companies Act, 2013
Genuine Pre-Existing Dispute Defeats Operational Creditor’s Section 9 Plea: NCLAT Delhi
Company Revival Allowed Despite Minority Shareholders’ Objections: Bombay HC
Takeover Offer Under Section 230 Scheme: Rules, Valuation & Minority Shareholders
CA, CS, CMA
Jalandhar CAs Seek Tax Audit Due Date Extension to 31 October 2026
Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
Analysis of Notifications and Circulars for Week Ending 6th September 2026
Judiciary & Case Law
All Judgments →
ITAT Mumbai
I.T.A. No. 612/Mum/2020
Section 147 Reassessment Invalid After Search Triggered Section 153A: ITAT Mumbai
ITAT Mumbai quashed Section 147 reassessment where search-based income had to be assessed under mandatory Sections 153A/153C.
September 22, 2026
ITAT Agra
ITA No. 43/Agr/2026
Section 147 Reassessment Invalid When Search Material Requires Section 153C: ITAT Agra
ITAT Agra quashed Section 147 reassessment based on third-party search material, holding that proceedings should have been initiated under Section 153C.
September 22, 2026
Gujarat High Court
R/Tax Appeal No. 533 of 2023
Repaid Bank Loans Cannot Be Treated as Unexplained Credits: Gujarat HC
Gujarat HC upholds deletion of Section 68 addition where loans were received and repaid through banking channels and evidence established genuineness.
September 22, 2026
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