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    February 7, 2026   Case Laws Income Tax
    Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
    February 7, 2026   Case Laws Income Tax
    AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
    February 7, 2026   Case Laws Income Tax
    Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
    February 7, 2026   Case Laws Income Tax
    Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
    February 7, 2026   Case Laws Customs
    Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
    February 7, 2026   Case Laws Customs
    Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
    February 7, 2026   Case Laws Customs
    Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
    February 7, 2026   Case Laws Customs
    Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
    February 7, 2026   Case Laws Customs
    Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
    February 7, 2026   Case Laws Customs
    Classification of imported brass rods as copper zinc alloy, resulting in tariff entry CTH 7407 21 20.
    February 7, 2026   Case Laws Customs
    Classification of plastic wall panels and mouldings: decorative interlocking panels treated as sheets, classifiable under 3921.
    February 7, 2026   Case Laws Service Tax
    Revenue sharing arrangements on principal to principal basis in healthcare BSS found not taxable, impugned demand set aside.
    February 7, 2026   Case Laws VAT / Sales Tax
    Sale for export and meaning of 'in the course of export' under CST Act clarified; impugned tax revision set aside
    February 6, 2026   Case Laws GST
    Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
    February 6, 2026   Case Laws GST
    Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
    February 6, 2026   Case Laws GST
    GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
    February 6, 2026   Case Laws GST
    GST registration cancellation quashed - restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
    February 6, 2026   Case Laws GST
    GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
    February 6, 2026   Case Laws Income Tax
    Addition to share capital and share premium: documentary banking traceability upheld over human probability, addition deleted
    February 6, 2026   Case Laws Income Tax
    Unexplained share capital under Section 68: traceable investors and bank evidence upheld, Tribunal findings favoured the assessee.
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February 7, 2026   Case Laws Income Tax
Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
February 7, 2026   Case Laws Income Tax
AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
February 7, 2026   Case Laws Income Tax
Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
February 7, 2026   Case Laws Income Tax
Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
February 7, 2026   Case Laws Customs
Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
February 7, 2026   Case Laws Customs
Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
February 7, 2026   Case Laws Customs
Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
February 7, 2026   Case Laws Customs
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allowed.
February 7, 2026   Case Laws Customs
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring substantial manufacture.
February 7, 2026   Case Laws Customs
Classification of imported brass rods as copper zinc alloy, resulting in tariff entry CTH 7407 21 20.
February 7, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings: decorative interlocking panels treated as sheets, classifiable under 3921.
February 7, 2026   Case Laws Service Tax
Revenue sharing arrangements on principal to principal basis in healthcare BSS found not taxable, impugned demand set aside.
February 7, 2026   Case Laws VAT / Sales Tax
Sale for export and meaning of 'in the course of export' under CST Act clarified; impugned tax revision set aside
February 6, 2026   Case Laws GST
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
February 6, 2026   Case Laws GST
Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
February 6, 2026   Case Laws GST
GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
February 6, 2026   Case Laws GST
GST registration cancellation quashed - restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
February 6, 2026   Case Laws GST
GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
February 6, 2026   Case Laws Income Tax
Addition to share capital and share premium: documentary banking traceability upheld over human probability, addition deleted
February 6, 2026   Case Laws Income Tax
Unexplained share capital under Section 68: traceable investors and bank evidence upheld, Tribunal findings favoured the assessee.

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SEBI

Prescribes operational responsibilities for public issues of...

Operational rules for debt securities and NCRPS public issues: application validation, UPI ASBA platforms, faster T+3 listing timeline

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SEBI December 19, 2025 Circulars
Prescribes operational responsibilities for public issues of debt securities and NCRPS, requiring the registrar to validate applications (treating those without valid application amount as invalid), process allotment based on exchange-uploaded bid data, credit securities to valid allottees and ensure refunds/unblocking to the bank account mapped to the demat account; stock exchanges must provide electronic/app-web application platforms (including UPI ASBA up to Rs. 5 lakh) and assume responsibility for investor grievances arising from online applications. Reduces the listing and trading timeline for public issues of debt securities and NCRPS to T+3 working days (optional for one year for issues opening on/after November 1, 2024; mandatory for issues opening on/after November 1, 2025), with specified activity-wise timelines and offer document disclosure. Standardises application form fields/UPI ID length and abridged prospectus format requirements.
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Acts Income Tax
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