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    April 29, 2026   Case LawsIncome Tax
    Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
    April 29, 2026   Case LawsIncome Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case LawsIncome Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case LawsIncome Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case LawsIncome Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case LawsIncome Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case LawsIncome Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case LawsIncome Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case LawsIncome Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case LawsIncome Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case LawsIncome Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case LawsCustoms
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case LawsCustoms
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case LawsCustoms
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case LawsCustoms
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
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    April 29, 2026   Case Laws Income Tax
    Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
    April 29, 2026   Case Laws Income Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case Laws Income Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case Laws Income Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case Laws Income Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case Laws Income Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
    April 29, 2026   Case Laws Customs
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case Laws Customs
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case Laws Customs
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case Laws Customs
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.

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      Home› Highlights › Companies Law › 2026 › April, 2026 › This
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      Companies Law

      The Companies (Registration Offices and Fees) Amendment Rules,...

      DIR-3 KYC Web fee revision updates filing charges, including nil timely filing and higher fees for delay or DIN reactivation.

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      Companies LawApril 23, 2026Notifications
      The Companies (Registration Offices and Fees) Amendment Rules, 2026 substitute the fee schedule for filing Form DIR-3 KYC Web under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing within the prescribed timeline attracts no fee, while late filing or filing for DIN reactivation attracts a fee of Rs. 5,000. Re-filing DIR-3 KYC Web for changes under Rule 12A(2) attracts Rs. 500 for each filing. The amendment comes into force on publication in the Official Gazette.
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      ActsIncome Tax
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