Judgement

Service Tax proceedings under the Finance Act, 1994 cannot be continued against legal heirs in the absence of an express statutory provision

Orissa HC Quashes Service Tax Demand Raised Against Deceased Assessee

ITAT deleted Rs.1.08 crore cash deposit addition after holding that an assessment framed as an AOP cannot stand when reopening was initiated in the name of an individual.

ITAT Holds Reassessment Invalid for Changing Status from Individual to AOP; Quashes Rs. 1.08 Crore Addition

Circulars

These new rules, effective from 6th October 2026, aim to make business easier, especially for small exporters and importers.

RBI Issues New Regulations for Export and Import of Goods and Services: Know Key Guidelines for Authorised Dealers

Penalties under Sections 270A and 271AAC cannot survive independently when the underlying reassessment itself has been remanded to the AO

ITAT Sends Back Penalty Proceedings After Quantum Assessment Is Set Aside

Reassessment under Section 147 struck down where AO relied solely on Insight Portal inputs without linking assessee to price manipulation

ITAT Quashes Reopening Based on “Borrowed Satisfaction” in LTCG Accommodation Entry Case

Orders

Since the company violated Section 134(3)(f), the ROC imposed a penalty on the company and its directors under Section 454 of the Companies Act for violation of Section 134(8) of the Companies Act, 2013

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Orissa HC Quashes Service Tax Demand Raised Against Deceased Assessee

ITAT Holds Reassessment Invalid for Changing Status from Individual to AOP; Quashes Rs. 1.08 Crore Addition

RBI Issues New Regulations for Export and Import of Goods and Services: Know Key Guidelines for Authorised Dealers

ITAT Sends Back Penalty Proceedings After Quantum Assessment Is Set Aside

ITAT Quashes Reopening Based on “Borrowed Satisfaction” in LTCG Accommodation Entry Case

Company Faces ROC Penalty for Not Explaining Non-Compliances Reported by Auditor in Directors' Report