Case Law IT Income Tax ITAT

Calcutta HC Graphite India Ruling (April 21, 2026): Section 80-IA Captive Power Must Include Electricity Duty and Sales Tax Remission is Capital

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Calcutta HC ruling of April 21, 2026 in M/s Graphite India Ltd (ITA 407 of 2008): Section 80-IA deduction uses full State Board tariff with electricity duty; West Bengal sales tax remission is capital receipt. Practical guide for CAs.

GST Notifications & Order GST

GSTAT Appeal Filing Deadline June 30, 2026: A Complete Guide to Notification S.O. 4220(E) for Pre-April 1 Backlog Orders

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GSTAT is operational and pre-April 1, 2026 appeals must be filed by June 30. Step-by-step guide on Form APL-05, pre-deposit rules, bench jurisdiction, and action checklist for CAs.

Finance MSME

SEBI AIF Amendment Regulations 2026: What Inoperative Fund Classification and Regulation 29 Changes Mean for AIF Managers

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The SEBI (AIF) (Amendment) Regulations, 2026 introduce a new inoperative fund classification under Regulation 10(10A) and revamp Regulation 29 on distribution. Here is what AIF managers, trustees, and LPs must do in the next 30 days.

Income Tax ITAT Notifications & Order IT

CBDT Corrigendum to Income Tax Rules 2026: Notification 64/2026 Fixes 76 Errors and Renames Rules (April 16, 2026)

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CBDT Notification 64/2026 [G.S.R. 286(E)] dated April 16, 2026 rectifies 76 errors in the Income-tax Rules, 2026. Here is what every CA firm must update in templates, cross-references, and transfer pricing working papers before filing season.