Rule 86A Cannot Create Negative ITC Balance: Delhi HC in Best Crop Science Pvt. Ltd.

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My Tax Expert
12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 322
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The Delhi High Court, in Best Crop Science Pvt. Ltd. v. Principal Commissioner, CGST Commissionerate, Meerut & Ors., considered a batch of writ petitions challenging orders passed under Rule 86A of the Central Goo...

Excess Stock Found During GST Survey Cannot Justify Confiscation Under Section 130 – Allahabad High Court | Dinesh Kumar Pradeep Kumar v. Additional Commissioner (2024)

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My Tax Expert
12/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 503
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In Dinesh Kumar Pradeep Kumar v. Additional Commissioner Grade-2 & Another, the Allahabad High Court examined the legality of GST proceedings initiated solely on the basis of alleged excess stock found during a su...

Comprehensive Professional Representation on Draft C&AG Empanelment Policy 2026–27 – Issues Affecting Small & Medium Chartered Accountant Firms and Suggested Policy Interventions

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My Tax Expert
11/01/2026  |  3 COMMENTS  |  VISITOR'S COUNT: 1332
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To The Competent Authority Office of the Comptroller & Auditor General of India New DelhiSubject: Comprehensive Professional Representation on Draft C&AG Empanelment Policy 2026–27 – Issues Affecting Smal...

ITAT Ranchi Denies Section 80G Recognition for Commercially Outsourced Hospital Trust – Jeevan Rekha Trust v. CIT (Exemption) [ITA Nos. 23 & 24/RAN/2025] | Impact of New Noble Educational Society Ruling

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CA. Ajay Kumar agarwal
11/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 397
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ITAT Ranchi Decision on Section 80G Recognition :- Jeevan Rekha Trust v. CIT (Exemption), Patna- ITA Nos. 23 & 24/RAN/2025 | Order dated 05 January 2026- Assessment Years: 2023–24 & 2024–25 CORE ISSUE...

Reassessment Notice under Section 148 Valid on Third-Party Excel Sheet After 01-04-2021 – Delhi High Court in Veena Arora v. CIT-12, Delhi (W.P.(C) No. 22/2026)

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CA. Ajay Kumar agarwal
11/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 791
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Veena Arora v Commissioner of Income Tax 12 Delhi and Another- W P C No 22 of 2026-Decision dated 05 January 2026- High Court of DelhiCore Issue:Whether a reassessment notice issued under section 148 of the Income Tax...

Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)

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My Tax Expert
11/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 1259
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The writ petition before the High Court of Tripura challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and assailed the order dated 17.05.2022 passed by the Assistan...

TDS Credit Cannot Be Denied Due to System Mismatch in Form 26AS – Relief to Deductee | Sumit Devendra Rajani v. ACIT (Gujarat HC)

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My Tax Expert
10/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 810
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In many cases, assessees are confronted with tax demands solely on the ground that the credit of Tax Deducted at Source (TDS) claimed by them is not fully or correctly reflected in Form 26AS, despite the fact that tax ha...

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My Tax Expert
10/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 4252
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📚 *FULL BLOG ARCHIVE*   📌 Refundability of Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment) Act, 2025 – Legal Position Explained 🔗 https://mytaxexpert.co.in/post....

Refundability of Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment) Act, 2025 – Legal Position Explained

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CA. Brijesh Kumar Agrawal
09/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 917
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Refundability of Central Excise Duty Paid on Unmanufactured TobaccoAt present based on the new tax framework introduced by the Government of India:•           &n...

NFRA Circular NF-22/52/2025-NFRA All Statutory Auditors of Public Interest Entities (PIEs) covered under Rule 3 of NFRA Rules, 2018 on Audit File Maintenance, Retention & Submission to NFRA – Mandatory Compliance under SA 230, SA 200, SA 500 & SQC 1 | Timelines, Integrity & Penalties

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My Tax Expert
09/01/2026  |  1 COMMENTS  |  VISITOR'S COUNT: 1449
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National Financial Reporting Authority7th Floor, Hindustan Times HouseKasturba Gandhi Marg, New DelhiNF-22/52/2025-NFRADate: 16 December 2025CircularTo All Statutory Auditors of Public Interest Entities (PIEs) covered...