Payment of imprest whether a transfer within the meaning of section 269ST – case remanded for determination In a recent judgment, ITAT has set aside the penalty u/s 271D and remanded the case for determination of whether payment of imprest constitutes a transfer within the meaning of section …

CA Misconduct – Appellate order quashed as final judgment was not passed by same members who heard arguments. In a recent judgment, Hon’ble High Court quashed the decision of ICAI Appellate Authority as the final judgment was not passed by the same members who heard the arguments. ABCAUS …

Deceased homemaker can not be considered as dependant for award of compensation under MV Act. Courts to award a composite sum of Rs. 30,000/- towards loss of domestic care.  In a recent judgment, Hon’ble Supreme Court has held that a homemaker (housewife) can not be considered as dependant …

CIT Revision notice u/s 263 quashed as the Assessing Officer rightly taken DVO value of property sold as actual sale price instead of price mentioned in MoU found during search. In a recent judgment, Hon’ble Gujarat High Court quashed notice u/s 263 holding that in case it is …

Extension of timeline for implementation of mandatory “Ship To GSTIN” and Voluntary Closure of E-Way Bill functionalities GSTN Advisory dated 20.05.2026 had informed that the following functionalities would be implemented in the E-Way Bill system with effect from 15th June, 2026: 1. Mandatory capture of  “Ship To GSTIN” …

No protective addition required in the hand of a third party when additions have been confirmed in the hands of the searched person – ITAT In a recent judgment, ITAT Delhi has held that when additions have been confirmed in the hands of the searched person therefore, no …