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    September 19, 2026   Case Laws Income Tax
    Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
    September 19, 2026   Case Laws Income Tax
    Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
    September 19, 2026   Case Laws Income Tax
    Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
    September 19, 2026   Case Laws Income Tax
    Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
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    Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
    September 19, 2026   Case Laws Income Tax
    Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
    September 19, 2026   Case Laws Income Tax
    Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
    September 19, 2026   Case Laws Income Tax
    Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
    September 19, 2026   Case Laws Income Tax
    Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
    September 19, 2026   Case Laws Income Tax
    Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
    September 19, 2026   Case Laws Income Tax
    Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
    September 19, 2026   Case Laws Income Tax
    Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
    September 19, 2026   Case Laws Income Tax
    Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
    September 19, 2026   Case Laws Income Tax
    Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
    September 19, 2026   Case Laws Income Tax
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    September 19, 2026   Case Laws Customs
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    September 19, 2026   Case Laws Customs
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    September 19, 2026   Case Laws Customs
    Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
    September 19, 2026   Case Laws Customs
    Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
    September 19, 2026   Case Laws Companies Law
    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
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September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.
September 19, 2026   Case Laws Income Tax
Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
September 19, 2026   Case Laws Income Tax
Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
September 19, 2026   Case Laws Income Tax
Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
September 19, 2026   Case Laws Income Tax
Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
September 19, 2026   Case Laws Income Tax
Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
September 19, 2026   Case Laws Income Tax
Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
September 19, 2026   Case Laws Income Tax
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabilities.
September 19, 2026   Case Laws Income Tax
Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
September 19, 2026   Case Laws Income Tax
Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
September 19, 2026   Case Laws Income Tax
Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
September 19, 2026   Case Laws Income Tax
Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
September 19, 2026   Case Laws Customs
Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
September 19, 2026   Case Laws Customs
Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
September 19, 2026   Case Laws Customs
Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
September 19, 2026   Case Laws Customs
Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
September 19, 2026   Case Laws Companies Law
Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder deadlock.

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Home › Highlights › IBC › 2026 › September, 2026 › This
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IBC

Filing deadlines for electronic PGIRP-1 to PGIRP-6 forms...

PGIRP Filing Deadline Extension Defers Penalties for Delayed or Modified Personal Guarantor Insolvency Resolution Process Forms

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IBC September 29, 2026 Circulars
Filing deadlines for electronic PGIRP-1 to PGIRP-6 forms monitoring insolvency resolution processes of personal guarantors to corporate debtors are extended until 31 December 2026. The extension applies to all applicable forms required through the e-platform. Penalties for delayed submission or modification of these forms will be levied only after 31 December 2026, allowing additional time for compliance during the transition.
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