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    February 17, 2026   Case Laws GST
    Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
    February 17, 2026   Case Laws GST
    Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
    February 17, 2026   Case Laws GST
    Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
    February 17, 2026   Case Laws GST
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    February 17, 2026   Case Laws Income Tax
    Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
    February 17, 2026   Case Laws Income Tax
    Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
    February 17, 2026   Case Laws Income Tax
    Reopening validity under section 151 requires specified prior sanction; late reassessment notice invalid and quashed.
    February 17, 2026   Case Laws Income Tax
    Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
    February 17, 2026   Case Laws Income Tax
    Deduction under 80-IC reduced where profit suppression in non-eligible unit found; net profit rate averaged to recompute deduction.
    February 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction affirmed: trustee power to add beneficiaries justified reconsideration; AO required to verify genuineness of claims.
    February 17, 2026   Case Laws Income Tax
    Revisional jurisdiction based on conjecture and audit objection is vitiated, so assessing officer's allowance of R&D deduction restored.
    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.
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February 17, 2026   Case Laws GST
Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
February 17, 2026   Case Laws GST
Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
February 17, 2026   Case Laws GST
Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
February 17, 2026   Case Laws GST
Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
February 17, 2026   Case Laws GST
Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
February 17, 2026   Case Laws GST
Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
February 17, 2026   Case Laws Income Tax
Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
February 17, 2026   Case Laws Income Tax
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision should be considered.
February 17, 2026   Case Laws Income Tax
Reopening validity under section 151 requires specified prior sanction; late reassessment notice invalid and quashed.
February 17, 2026   Case Laws Income Tax
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustment.
February 17, 2026   Case Laws Income Tax
Deduction under 80-IC reduced where profit suppression in non-eligible unit found; net profit rate averaged to recompute deduction.
February 17, 2026   Case Laws Income Tax
Revisionary jurisdiction affirmed: trustee power to add beneficiaries justified reconsideration; AO required to verify genuineness of claims.
February 17, 2026   Case Laws Income Tax
Revisional jurisdiction based on conjecture and audit objection is vitiated, so assessing officer's allowance of R&D deduction restored.
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.

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Income Tax

Sanction for prosecution for delayed remittance of TDS was...

Delayed TDS remittance and later payment with penal interest: prosecution sanction set aside for ignoring explanations, remanded for reconsideration

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Income Tax January 1, 2026 Case Laws HC
Sanction for prosecution for delayed remittance of TDS was challenged on the ground that the authority failed to consider the assessees' detailed replies and supporting documents showing subsequent payment of TDS with penal interest and explaining the delay. The Court held that the impugned sanction order reflected non-application of mind because the explanation and materials were not evaluated in their proper perspective, and a further opportunity to file additional documents was warranted to ensure a justice-oriented decision. The sanction order was set aside and the matter remanded for fresh reconsideration in accordance with law. - HC
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Acts Income Tax
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