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    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case Laws Income Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case Laws Income Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
    March 14, 2026   Case Laws Income Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
    March 14, 2026   Case Laws Income Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case Laws Income Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case Laws Income Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
    March 14, 2026   Case Laws Income Tax
    Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
    March 14, 2026   Case Laws Income Tax
    Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
    March 14, 2026   Case Laws Income Tax
    Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.
    March 14, 2026   Case Laws Customs
    Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
    March 14, 2026   Case Laws Companies Law
    Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
    March 14, 2026   Case Laws IBC
    Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
    March 14, 2026   Case Laws IBC
    Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
    March 14, 2026   Case Laws IBC
    Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
    March 14, 2026   Case Laws FEMA
    Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
    March 13, 2026   Notifications Companies Law
    Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
    March 13, 2026   Circulars Customs
    Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
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March 14, 2026   Case Laws Income Tax
Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
March 14, 2026   Case Laws Income Tax
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
March 14, 2026   Case Laws Income Tax
Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
March 14, 2026   Case Laws Income Tax
Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
March 14, 2026   Case Laws Income Tax
Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
March 14, 2026   Case Laws Income Tax
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking restrictions.
March 14, 2026   Case Laws Income Tax
Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
March 14, 2026   Case Laws Income Tax
Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
March 14, 2026   Case Laws Income Tax
Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
March 14, 2026   Case Laws Income Tax
Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
March 14, 2026   Case Laws Income Tax
Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
March 14, 2026   Case Laws Income Tax
Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.
March 14, 2026   Case Laws Customs
Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
March 14, 2026   Case Laws Companies Law
Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
March 14, 2026   Case Laws IBC
Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
March 14, 2026   Case Laws IBC
Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
March 14, 2026   Case Laws IBC
Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
March 14, 2026   Case Laws FEMA
Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
March 13, 2026   Notifications Companies Law
Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
March 13, 2026   Circulars Customs
Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.

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IBC

The Central Government appoints 26 May 2026 as the date on which...

Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.

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IBC May 27, 2026 Notifications
The Central Government appoints 26 May 2026 as the date on which specified provisions of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 come into force. The notification brings into operation sections 2 to 6, 8 to 33, 35 to 39, 41, 43 to 46, 48 to 59, 61 to 66, 68, clause (a) of sections 69 and 70, most sub-clauses of section 70(b), and section 72, subject to the express exception of sub-clause (xx) of section 70(b).
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Acts Income Tax
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