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    March 19, 2026   Case Laws Customs
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case Laws Companies Law
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
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    March 18, 2026   Circulars SEBI
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    March 18, 2026   Circulars Customs
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    March 18, 2026   Case Laws GST
    Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
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    Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
    March 18, 2026   Case Laws GST
    Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate app...
    March 18, 2026   Case Laws Income Tax
    Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.
    March 18, 2026   Case Laws Income Tax
    Assessment Framing defect: assessment in name of non existent amalgamating entity is void and not curable under Section 292B.
    March 18, 2026   Case Laws Income Tax
    Limitation on reopening: retrospective extension barred so pre-2021 time limit controls validity and 2024 notices are time-barred.
    March 18, 2026   Case Laws Income Tax
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    March 18, 2026   Case Laws Income Tax
    Ten-Year Limitation: count the search assessment year as year one, so reopenings beyond that ten-year block are time-barred.
    March 18, 2026   Case Laws Income Tax
    Territorial nexus limits taxation of foreign bank deposits; Revenue failed to prove Indian sourcing so addition deleted.
    March 18, 2026   Case Laws Income Tax
    Allowability of interest on interest free own funds, TDS in reimbursements, and Form 26AS differences reversed on explained facts.
    March 18, 2026   Case Laws Income Tax
    Penalty for Non Compliance with Notice: upheld where assessee failed to prove bona fide reasonable cause, so penalties sustained.
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March 19, 2026   Case Laws Customs
Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
March 19, 2026   Case Laws Companies Law
Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
March 19, 2026   Case Laws IBC
Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
March 19, 2026   Case Laws FEMA
Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
March 19, 2026   Case Laws FEMA
Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
March 18, 2026   Notifications Customs
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on publication.
March 18, 2026   Circulars SEBI
Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
March 18, 2026   Circulars Customs
Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
March 18, 2026   Case Laws GST
Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
March 18, 2026   Case Laws GST
Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
March 18, 2026   Case Laws GST
Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
March 18, 2026   Case Laws GST
Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.
March 18, 2026   Case Laws Income Tax
Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.
March 18, 2026   Case Laws Income Tax
Assessment Framing defect: assessment in name of non existent amalgamating entity is void and not curable under Section 292B.
March 18, 2026   Case Laws Income Tax
Limitation on reopening: retrospective extension barred so pre-2021 time limit controls validity and 2024 notices are time-barred.
March 18, 2026   Case Laws Income Tax
Capital character of receipts: trademark and marketing rights transfers are capital where income earning apparatus is extinguished.
March 18, 2026   Case Laws Income Tax
Ten-Year Limitation: count the search assessment year as year one, so reopenings beyond that ten-year block are time-barred.
March 18, 2026   Case Laws Income Tax
Territorial nexus limits taxation of foreign bank deposits; Revenue failed to prove Indian sourcing so addition deleted.
March 18, 2026   Case Laws Income Tax
Allowability of interest on interest free own funds, TDS in reimbursements, and Form 26AS differences reversed on explained facts.
March 18, 2026   Case Laws Income Tax
Penalty for Non Compliance with Notice: upheld where assessee failed to prove bona fide reasonable cause, so penalties sustained.

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Income Tax

Under section 144C(13), the limitation for passing the final...

Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.

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Income Tax June 22, 2026 Case Laws AT
Under section 144C(13), the limitation for passing the final assessment order runs from the month in which DRP directions are received. The text states that the directions were uploaded on the ITBA portal and emailed to the AO on 27.06.2024, with delivery established on that date; therefore receipt occurred electronically then, not later on physical delivery. On that basis, the limitation expired on 31.07.2024, and the assessment order passed on 27.08.2024 was time-barred and quashed; the remaining grounds were left academic.
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