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    February 28, 2026   Case Laws GST
    Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
    February 28, 2026   Case Laws GST
    Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
    February 28, 2026   Case Laws GST
    Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
    February 28, 2026   Case Laws GST
    TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
    February 28, 2026   Case Laws GST
    Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
    February 28, 2026   Case Laws Income Tax
    Reopening of assessment requires fresh tangible material showing escaped income; identical adjudicated transactions cannot be reassessed.
    February 28, 2026   Case Laws Income Tax
    Notice of Demand under Section 156 invalid without antecedent assessment or reassessment; reopening under Section 147 required.
    February 28, 2026   Case Laws Income Tax
    Fees for technical services: Article 9 neutralisation cannot recharacterise intra-group refurbishing fees; not taxable in India.
    February 28, 2026   Case Laws Income Tax
    Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
    February 28, 2026   Case Laws Income Tax
    Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
    February 28, 2026   Case Laws Income Tax
    Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
    February 28, 2026   Case Laws Income Tax
    Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
    February 28, 2026   Case Laws Income Tax
    Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
    February 28, 2026   Case Laws Income Tax
    Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.
    February 28, 2026   Case Laws Income Tax
    Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
    February 28, 2026   Case Laws Income Tax
    Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction...
    February 28, 2026   Case Laws Income Tax
    Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
    February 28, 2026   Case Laws Benami Property
    Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
    February 28, 2026   Case Laws Customs
    Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
    February 28, 2026   Case Laws Customs
    Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...
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February 28, 2026   Case Laws GST
Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
February 28, 2026   Case Laws GST
Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
February 28, 2026   Case Laws GST
Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
February 28, 2026   Case Laws GST
TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
February 28, 2026   Case Laws GST
Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
February 28, 2026   Case Laws Income Tax
Reopening of assessment requires fresh tangible material showing escaped income; identical adjudicated transactions cannot be reassessed.
February 28, 2026   Case Laws Income Tax
Notice of Demand under Section 156 invalid without antecedent assessment or reassessment; reopening under Section 147 required.
February 28, 2026   Case Laws Income Tax
Fees for technical services: Article 9 neutralisation cannot recharacterise intra-group refurbishing fees; not taxable in India.
February 28, 2026   Case Laws Income Tax
Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof.
February 28, 2026   Case Laws Income Tax
Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
February 28, 2026   Case Laws Income Tax
Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
February 28, 2026   Case Laws Income Tax
Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
February 28, 2026   Case Laws Income Tax
Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
February 28, 2026   Case Laws Income Tax
Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.
February 28, 2026   Case Laws Income Tax
Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
February 28, 2026   Case Laws Income Tax
Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction.
February 28, 2026   Case Laws Income Tax
Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
February 28, 2026   Case Laws Benami Property
Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
February 28, 2026   Case Laws Customs
Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
February 28, 2026   Case Laws Customs
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitative ceiling.

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Money Laundering

Sections 223 to 228 of the BNSS were held applicable to PMLA...

BNSS hearing before cognizance applies to PMLA complaints; absence of accused hearing vitiates the cognizance order.

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Money Laundering May 22, 2026 Case Laws SC
Sections 223 to 228 of the BNSS were held applicable to PMLA complaints before the Special Court, because Sections 46 and 65 of the PMLA permit CrPC/BNSS procedure unless expressly excluded or inconsistent, and no such inconsistency was found. The Court held that an inquiry under the savings clause requires a judicial act applying mind, so merely filing or numbering a complaint does not save pre-BNSS procedure. The first proviso to Section 223(1) gives the accused a mandatory right to be heard before cognizance; taking cognizance after the BNSS commenced without that hearing was an illegality that vitiated the order. The impugned cognizance order was set aside and the matter was remitted for fresh consideration after hearing the accused.
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