![“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118246-madras-high-court-gst-itc-input-tax-credit-madras-hc-gst-refund-case-gst-refund-computation-taxscan.webp "“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]")
“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]
The Madras High Court recently clarified the meaning of “relevant period” for the refund formula under Rule 89(4) of the Central Goods and Service...
![Issuance of Summons u/s 70 CGST Act Cannot be Considered as Initiation of Proceedings: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118242-issuance-summons-70-cgst-act-initiation-proceedings-delhi-hc-taxscan.webp "Issuance of Summons u/s 70 CGST Act Cannot be Considered as Initiation of Proceedings: Delhi HC [Read Order]")
![Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118201-kaar-ruling-dewasom-board-recruitment-services-gst-gst-on-recruitment-services-dewasom-board-recruitment-gst-dewasom-board-constitute-taxscan.webp "Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]")
![CBI Supplied All Relied & Un-Relied Documents in Loan Fraud Case: Delhi HC Refuses to Summon DRT Records [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118229-cbi-supplied-all-relied-un-relied-documents-in-loan-fraud-case-delhi-hc.webp "CBI Supplied All Relied & Un-Relied Documents in Loan Fraud Case: Delhi HC Refuses to Summon DRT Records [Read Order]")
![GST Not applicable on Clinical Treatments for Psoriasis and other Dermatological Disorders: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118217-gst-applicable-clinical-treatments-taxscan.jfif "GST Not applicable on Clinical Treatments for Psoriasis and other Dermatological Disorders: AAR [Read Order]")
Unpaid MSME Dues Need Not Be Separately Disclosed Pre-2021: ICAI holds CA Not Guilty of Misconduct [Read Order]
The Institute of Chartered Accountants of India ( ICAI ) has held that there was no statutory requirement prior to 1 April 2021 to separately disclose disputed unpaid Micro, Small and Medium...
![Unpaid MSME Dues Need Not Be Separately Disclosed Pre-2021: ICAI holds CA Not Guilty of Misconduct [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118177-msme-dues-need-separately-disclosed-pre-2021-icai-ca-guilty-misconduct-taxscan.webp "Unpaid MSME Dues Need Not Be Separately Disclosed Pre-2021: ICAI holds CA Not Guilty of Misconduct [Read Order]")
SEBI Notifies Stock Brokers Regulations 2026, Allows Brokers to Take up Other Activities With Compliance Riders [Read Notification]
The Securities and Exchange Board of India (SEBI) issued notification dated January 7, 2026, announcing SEBI (Stock Brokers) Regulations, 2026. Main Change: Brokers Can Do Other Activities ...
![SEBI Notifies Stock Brokers Regulations 2026, Allows Brokers to Take up Other Activities With Compliance Riders [Read Notification]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118218-sebi-notifies-stock-brokers-regulations-taxscan.jfif "SEBI Notifies Stock Brokers Regulations 2026, Allows Brokers to Take up Other Activities With Compliance Riders [Read Notification]")
![Section 11 Exemption Cannot Be Denied for Belated Form 10B Once Delay is Condoned: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118163-section-11-exemption-form-10b-delay-condoned-itat-taxscan.webp "Section 11 Exemption Cannot Be Denied for Belated Form 10B Once Delay is Condoned: ITAT [Read Order]")
Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) that the admission of additional evidence without complying with the mandatory requirements of Rule 46A(3) of the Income Tax Rules,...
![Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118185-admission-additional-evidence-sans-taxscan.webp "Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]")
Manufacturing Process Cannot Be Taxed as Service: CESTAT Quashes Service Tax Demand of Rs. 18.37 Lakh in Job Work Dispute [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi, held that activities accepted as “manufacture” for excise duty cannot be reclassified as services...
![Manufacturing Process Cannot Be Taxed as Service: CESTAT Quashes Service Tax Demand of Rs. 18.37 Lakh in Job Work Dispute [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118189-manufacturing-process-cannot-be-taxed-service-taxscan.jfif "Manufacturing Process Cannot Be Taxed as Service: CESTAT Quashes Service Tax Demand of Rs. 18.37 Lakh in Job Work Dispute [Read Order]")
GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has ruled that Goods and Services Tax (GST) has to be levied on the application fee collected from the candidates for conducting examinations that...
![GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118169-application-fee-kerala-dewasom-board-kaar-ruling-gst-on-application-fee-gst-on-examination-fees-kerala-dewasom-recruitment-board-gst-taxscan.webp "GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]")
![Non‑Filing of Form MGT‑14: MCA Imposes Penalty of ₹1.69 Lakh on Company and ₹50K on Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118179-non-filing-form-mgt14-mca-imposes-penalty-company-directors-taxscan.webp "Non‑Filing of Form MGT‑14: MCA Imposes Penalty of ₹1.69 Lakh on Company and ₹50K on Directors [Read Order]")