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    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
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    February 23, 2026   Case Laws GST
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    February 23, 2026   Case Laws Income Tax
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    February 23, 2026   Case Laws Income Tax
    Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.
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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.
February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 24, 2026   Case Laws Companies Law
Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
February 24, 2026   Case Laws FEMA
Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
February 24, 2026   Case Laws Indian Laws
Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
February 24, 2026   Case Laws Indian Laws
Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
February 24, 2026   Case Laws FEMA
Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
February 23, 2026   Circulars DGFT
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and governance.
February 23, 2026   Circulars DGFT
Export factoring support enables eligible MSMEs to claim interest subvention under pilot EPM scheme with regulated factors.
February 23, 2026   Circulars DGFT
Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
February 23, 2026   Case Laws GST
Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
February 23, 2026   Case Laws GST
Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
February 23, 2026   Case Laws GST
Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
February 23, 2026   Case Laws GST
Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
February 23, 2026   Case Laws GST
Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
February 23, 2026   Case Laws GST
Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
February 23, 2026   Case Laws Income Tax
Release of seized property: CBDT timelines mandate prompt release on adequate security; ownership affidavits required before release.
February 23, 2026   Case Laws Income Tax
Block assessment: pending proceedings abate when an Assessment Year falls in the block period, subject to factual prerequisites.
February 23, 2026   Case Laws Income Tax
Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.

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Customs

Imported diagnostic cartridges for use with an analyser were...

Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.

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Customs December 31, 2025 Case Laws AT
Imported diagnostic cartridges for use with an analyser were held not classifiable as "diagnostic reagents" under CTH 3822 because they do not independently yield results through a chemical reaction; results arise only when used with the analyser, making them parts/accessories principally suitable for use with the instrument under HSN notes. Accordingly, they were classifiable under CTH 9027 as accessories forming an integrated system with the analyser, consistent with judicial guidance on analogous meter/strip imports. On limitation, extended period and penalty were rejected as product description was correctly declared and suppression/misdeclaration was not established. The impugned order and addendum were set aside and the appeal was allowed - CESTAT
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Acts Income Tax
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