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    February 24, 2026   Circulars DGFT
    Overseas Warehousing Support under an export mission provides time bound subsidised operational costs with monitoring and recovery conditions.
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    Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
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    Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
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    Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
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    Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
    February 24, 2026   Case Laws Income Tax
    Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
    February 24, 2026   Case Laws Income Tax
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February 24, 2026   Circulars DGFT
Overseas Warehousing Support under an export mission provides time bound subsidised operational costs with monitoring and recovery conditions.
February 24, 2026   Case Laws GST
Alternative remedy of appeal must be exhausted; appellate authority has wider inquiry powers, writ dismissed in absence of prejudice.
February 24, 2026   Case Laws GST
Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.
February 24, 2026   Case Laws GST
Cancellation of GST Registration: restoration permitted on filing pending returns and full payment; limitation computed from this order.
February 24, 2026   Case Laws GST
Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.
February 24, 2026   Case Laws GST
Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.
February 24, 2026   Case Laws GST
Profiteering and Input Tax Credit: balance refund and interest to remaining buyers required within 30 days.
February 24, 2026   Case Laws Income Tax
FTS and Royalty classification determines applicability of exploration-specific tax rule; remand ordered to reassess withholding certificate.
February 24, 2026   Case Laws Income Tax
Capital Gains characterization upheld: unlisted preference shares treated as capital gains and revision under revisional jurisdiction set aside.
February 24, 2026   Case Laws Income Tax
Refund entitlement: administrative remittal for inquiry and decision, with notice and duty to consider supporting records.
February 24, 2026   Case Laws Income Tax
Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
February 24, 2026   Case Laws Income Tax
Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
February 24, 2026   Case Laws Income Tax
Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
February 24, 2026   Case Laws Income Tax
Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
February 24, 2026   Case Laws Income Tax
Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
February 24, 2026   Case Laws Income Tax
Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
February 24, 2026   Case Laws Income Tax
Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
February 24, 2026   Case Laws Income Tax
Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
February 24, 2026   Case Laws Income Tax
Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
February 24, 2026   Case Laws Income Tax
Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to refusal.

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Income Tax

The Central Government specifies businesses, other than those...

Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.

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Income Tax June 3, 2026 Notifications
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
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