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    March 3, 2026   Case Laws Income Tax
    Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
    March 3, 2026   Case Laws Income Tax
    Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
    March 3, 2026   Case Laws Income Tax
    Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
    March 3, 2026   Case Laws Income Tax
    Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
    March 3, 2026   Case Laws Income Tax
    Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
    March 3, 2026   Case Laws Income Tax
    Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.
    March 3, 2026   Case Laws Customs
    Customs Valuation Rule sequence: Chartered Engineer certificate alone cannot justify rejection of transaction value; reassessment set aside.
    March 3, 2026   Case Laws Customs
    Customs valuation principles: Rule 7 market surveys require contemporaneous comparable imports; unsupported valuations can be set aside.
    March 3, 2026   Case Laws Companies Law
    Class action maintainability: Section 245 covers past and continuing misconduct and permits claims against directors and third parties.
    March 3, 2026   Case Laws IBC
    Acknowledgment under Limitation Act renews limitation; recovery certificate and judicial exclusion made filing timely; statutory termination route req...
    March 3, 2026   Case Laws IBC
    Threshold for insolvency proceedings assessed at conversion; converted Section 9 failed the statutory threshold and was set aside.
    March 3, 2026   Case Laws IBC
    Admission of belated claims reflected in corporate records: prepare a resolution-plan addendum for CoC and AA consideration.
    March 3, 2026   Case Laws Money Laundering
    Reason to Believe requirement: written reasons not mandated at notice stage; Adjudicating Authority must form independent satisfaction.
    March 3, 2026   Case Laws Service Tax
    Doctrine of Mutuality bars service tax on member receipts; non-member taxability changed only after amendment.
    March 3, 2026   Case Laws Central Excise
    Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.
    March 3, 2026   Case Laws Indian Laws
    Intelligible Differentia: Court read up exemption to cover private company management changes; amendment held non retrospective.
    March 2, 2026   Case Laws Indian Laws
    Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
    March 2, 2026   Notifications Income Tax
    Scientific research approval under section 35(1)(ii) requires Form 10BD reporting and Form 10BE donor certificates with prescribed filing timelines.
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March 3, 2026   Case Laws Income Tax
Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
March 3, 2026   Case Laws Income Tax
Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
March 3, 2026   Case Laws Income Tax
Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
March 3, 2026   Case Laws Income Tax
Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
March 3, 2026   Case Laws Income Tax
Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
March 3, 2026   Case Laws Income Tax
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing established.
March 3, 2026   Case Laws Income Tax
Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
March 3, 2026   Case Laws Income Tax
Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.
March 3, 2026   Case Laws Customs
Customs Valuation Rule sequence: Chartered Engineer certificate alone cannot justify rejection of transaction value; reassessment set aside.
March 3, 2026   Case Laws Customs
Customs valuation principles: Rule 7 market surveys require contemporaneous comparable imports; unsupported valuations can be set aside.
March 3, 2026   Case Laws Companies Law
Class action maintainability: Section 245 covers past and continuing misconduct and permits claims against directors and third parties.
March 3, 2026   Case Laws IBC
Acknowledgment under Limitation Act renews limitation; recovery certificate and judicial exclusion made filing timely; statutory termination route required.
March 3, 2026   Case Laws IBC
Threshold for insolvency proceedings assessed at conversion; converted Section 9 failed the statutory threshold and was set aside.
March 3, 2026   Case Laws IBC
Admission of belated claims reflected in corporate records: prepare a resolution-plan addendum for CoC and AA consideration.
March 3, 2026   Case Laws Money Laundering
Reason to Believe requirement: written reasons not mandated at notice stage; Adjudicating Authority must form independent satisfaction.
March 3, 2026   Case Laws Service Tax
Doctrine of Mutuality bars service tax on member receipts; non-member taxability changed only after amendment.
March 3, 2026   Case Laws Central Excise
Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.
March 3, 2026   Case Laws Indian Laws
Intelligible Differentia: Court read up exemption to cover private company management changes; amendment held non retrospective.
March 2, 2026   Case Laws Indian Laws
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attract mandatory inquiry.
March 2, 2026   Notifications Income Tax
Scientific research approval under section 35(1)(ii) requires Form 10BD reporting and Form 10BE donor certificates with prescribed filing timelines.

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IBC

The Liquidation Process Regulations are amended to require, for...

MSME liquidation valuation rules tightened with one registered valuer per asset class, subject to recorded reasons for two valuers.

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IBC May 22, 2026 Notifications
The Liquidation Process Regulations are amended to require, for a corporate debtor classified as an MSME, the liquidator to appoint one registered valuer for each asset class. The liquidator may appoint two registered valuers only after consultation with the consultation committee and for reasons recorded in writing. The amendment takes effect on publication in the Official Gazette and also makes a drafting change in regulation 35 by inserting the word "further" in the existing proviso.
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Acts Income Tax
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