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    February 17, 2026   Case Laws Income Tax
    Permanent establishment: interest on an income-tax refund treated as treaty interest, capped at a 15% source tax if no PE.
    February 17, 2026   Case Laws Income Tax
    Penalty under section 271AAB reduced where search team failed to probe sources and inform parties under section 132(4).
    February 17, 2026   Case Laws Income Tax
    Revisionary powers improperly exercised where remand for fresh inquiry replaced required independent enquiry, resulting in set aside.
    February 17, 2026   Case Laws Income Tax
    Assessment jurisdiction under Section 153C required where search yields incriminating material of a third party; AO cannot use Section 147.
    February 17, 2026   Case Laws Income Tax
    Deduction under Section 10A: slump-sale transfer alone does not bar relief; some units remitted for factual verification.
    February 17, 2026   Case Laws Benami Property
    Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.
    February 17, 2026   Case Laws Customs
    Valuation by Market Survey upheld; burden shifts to importer to rebut valuation and lack of legal question renders appeal unmaintainable.
    February 17, 2026   Case Laws Customs
    Freedom to carry on trade is subject to reasonable restrictions; administrative circulars may be valid if non-arbitrary.
    February 17, 2026   Case Laws Customs
    Classification of imported metal as waste and scrap upheld where revaluation rested on unsupported usable-material claims.
    February 17, 2026   Case Laws Customs
    Wilful mis-statement or suppression of facts: penalty cannot be imposed for bona fide incorrect self-assessment based on exemption belief.
    February 17, 2026   Case Laws IBC
    Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
    February 17, 2026   Case Laws IBC
    Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
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    February 17, 2026   Case Laws IBC
    Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
    February 17, 2026   Case Laws Indian Laws
    Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
    February 16, 2026   Case Laws Income Tax
    Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
    February 16, 2026   Case Laws Income Tax
    Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
    February 16, 2026   Case Laws Income Tax
    Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
    February 16, 2026   Case Laws Income Tax
    Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
    February 16, 2026   Case Laws Income Tax
    Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
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February 17, 2026   Case Laws Income Tax
Permanent establishment: interest on an income-tax refund treated as treaty interest, capped at a 15% source tax if no PE.
February 17, 2026   Case Laws Income Tax
Penalty under section 271AAB reduced where search team failed to probe sources and inform parties under section 132(4).
February 17, 2026   Case Laws Income Tax
Revisionary powers improperly exercised where remand for fresh inquiry replaced required independent enquiry, resulting in set aside.
February 17, 2026   Case Laws Income Tax
Assessment jurisdiction under Section 153C required where search yields incriminating material of a third party; AO cannot use Section 147.
February 17, 2026   Case Laws Income Tax
Deduction under Section 10A: slump-sale transfer alone does not bar relief; some units remitted for factual verification.
February 17, 2026   Case Laws Benami Property
Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.
February 17, 2026   Case Laws Customs
Valuation by Market Survey upheld; burden shifts to importer to rebut valuation and lack of legal question renders appeal unmaintainable.
February 17, 2026   Case Laws Customs
Freedom to carry on trade is subject to reasonable restrictions; administrative circulars may be valid if non-arbitrary.
February 17, 2026   Case Laws Customs
Classification of imported metal as waste and scrap upheld where revaluation rested on unsupported usable-material claims.
February 17, 2026   Case Laws Customs
Wilful mis-statement or suppression of facts: penalty cannot be imposed for bona fide incorrect self-assessment based on exemption belief.
February 17, 2026   Case Laws IBC
Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
February 17, 2026   Case Laws IBC
Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
February 17, 2026   Case Laws IBC
Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
February 17, 2026   Case Laws IBC
Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
February 17, 2026   Case Laws Indian Laws
Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
February 16, 2026   Case Laws Income Tax
Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
February 16, 2026   Case Laws Income Tax
Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
February 16, 2026   Case Laws Income Tax
Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
February 16, 2026   Case Laws Income Tax
Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
February 16, 2026   Case Laws Income Tax
Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.

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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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