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    May 22, 2026   Case Laws Income Tax
    Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
    May 22, 2026   Case Laws Income Tax
    Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
    May 22, 2026   Case Laws Income Tax
    Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
    May 22, 2026   Case Laws Income Tax
    Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
    May 22, 2026   Case Laws Income Tax
    Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
    May 22, 2026   Case Laws Income Tax
    Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
    May 22, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
    May 22, 2026   Case Laws Income Tax
    Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
    May 22, 2026   Case Laws Income Tax
    Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
    May 22, 2026   Case Laws Income Tax
    Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
    May 22, 2026   Case Laws Income Tax
    Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
    May 22, 2026   Case Laws Customs
    Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
    May 22, 2026   Case Laws Customs
    Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
    May 22, 2026   Case Laws Customs
    Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
    May 22, 2026   Case Laws Customs
    Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
    May 22, 2026   Case Laws IBC
    Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
    May 22, 2026   Case Laws IBC
    IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.
    May 22, 2026   Case Laws IBC
    Fraudulent trading and diverted sale proceeds sustained, but direct SFIO investigation set aside for lack of authority.
    May 22, 2026   Case Laws Money Laundering
    BNSS hearing before cognizance applies to PMLA complaints; absence of accused hearing vitiates the cognizance order.
    May 22, 2026   Case Laws Money Laundering
    PMLA investigation powers upheld as ECIR challenge, Section 50 statements, summons, and information-sharing objections all failed.
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May 22, 2026   Case Laws Income Tax
Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
May 22, 2026   Case Laws Income Tax
Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
May 22, 2026   Case Laws Income Tax
Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
May 22, 2026   Case Laws Income Tax
Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
May 22, 2026   Case Laws Income Tax
Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
May 22, 2026   Case Laws Income Tax
Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
May 22, 2026   Case Laws Income Tax
Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
May 22, 2026   Case Laws Income Tax
Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
May 22, 2026   Case Laws Income Tax
Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
May 22, 2026   Case Laws Income Tax
Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
May 22, 2026   Case Laws Income Tax
Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
May 22, 2026   Case Laws Customs
Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
May 22, 2026   Case Laws Customs
Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
May 22, 2026   Case Laws Customs
Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
May 22, 2026   Case Laws Customs
Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
May 22, 2026   Case Laws IBC
Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
May 22, 2026   Case Laws IBC
IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.
May 22, 2026   Case Laws IBC
Fraudulent trading and diverted sale proceeds sustained, but direct SFIO investigation set aside for lack of authority.
May 22, 2026   Case Laws Money Laundering
BNSS hearing before cognizance applies to PMLA complaints; absence of accused hearing vitiates the cognizance order.
May 22, 2026   Case Laws Money Laundering
PMLA investigation powers upheld as ECIR challenge, Section 50 statements, summons, and information-sharing objections all failed.

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Income Tax

CBDT condones the delay in electronically filing Form No. 10AB...

Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.

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Income Tax July 3, 2026 Circulars
CBDT condones the delay in electronically filing Form No. 10AB for approval under clause (ii) of the first proviso to section 80G(5) where the form was furnished between 01.10.2025 and 31.03.2026, and authorises the jurisdictional Principal Commissioner or Commissioner to decide such applications on merits by 31.12.2026. Applications already rejected only because they were filed after 30.09.2025 are deemed to have had the delay condoned and must also be disposed of on merits by that date. The circular does not create any automatic entitlement to approval.
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