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    February 19, 2026   Case Laws Income Tax
    Prospective application of statutory amendment limits late fee on TDS returns to calculation from 01.06.2015 forward.
    February 19, 2026   Case Laws Income Tax
    Concealment of income requires AO's clear subjective satisfaction before penalty; mere ad hoc estimation alone is insufficient.
    February 19, 2026   Case Laws Income Tax
    Under reporting of income: inadmissible interest deduction that neutralises disclosed income and lacks material disclosure attracts penalty.
    February 19, 2026   Case Laws Income Tax
    AO satisfaction under section 153C must be year specific; blanket satisfactions invalidate assessments and lead to quashing.
    February 19, 2026   Case Laws Customs
    Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
    February 19, 2026   Case Laws Customs
    Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
    February 19, 2026   Case Laws IBC
    Protection of home buyers' interests preserved; third party completion allowed and interim injunctions barred to enable project completion.
    February 19, 2026   Case Laws Service Tax
    Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.
    February 19, 2026   Case Laws Central Excise
    Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
    February 18, 2026   Case Laws GST
    Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
    February 18, 2026   Case Laws GST
    Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
    February 18, 2026   Case Laws GST
    Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
    February 18, 2026   Case Laws GST
    Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
    February 18, 2026   Case Laws GST
    Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
    February 18, 2026   Case Laws GST
    Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
    February 18, 2026   Case Laws Income Tax
    Limitation for reopening assessments: notice beyond four years invalid if the taxpayer filed a return and disclosed material facts.
    February 18, 2026   Case Laws Income Tax
    Automatic revival of proceedings: failure to comply with statutory declaration restores parties and permits scheme relief after default.
    February 18, 2026   Case Laws Income Tax
    Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
    February 18, 2026   Case Laws Income Tax
    Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
    February 18, 2026   Case Laws Income Tax
    Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.
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February 19, 2026   Case Laws Income Tax
Prospective application of statutory amendment limits late fee on TDS returns to calculation from 01.06.2015 forward.
February 19, 2026   Case Laws Income Tax
Concealment of income requires AO's clear subjective satisfaction before penalty; mere ad hoc estimation alone is insufficient.
February 19, 2026   Case Laws Income Tax
Under reporting of income: inadmissible interest deduction that neutralises disclosed income and lacks material disclosure attracts penalty.
February 19, 2026   Case Laws Income Tax
AO satisfaction under section 153C must be year specific; blanket satisfactions invalidate assessments and lead to quashing.
February 19, 2026   Case Laws Customs
Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set aside.
February 19, 2026   Case Laws Customs
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties.
February 19, 2026   Case Laws IBC
Protection of home buyers' interests preserved; third party completion allowed and interim injunctions barred to enable project completion.
February 19, 2026   Case Laws Service Tax
Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.
February 19, 2026   Case Laws Central Excise
Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
February 18, 2026   Case Laws GST
Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
February 18, 2026   Case Laws GST
Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
February 18, 2026   Case Laws GST
Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
February 18, 2026   Case Laws GST
Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
February 18, 2026   Case Laws GST
Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
February 18, 2026   Case Laws GST
Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
February 18, 2026   Case Laws Income Tax
Limitation for reopening assessments: notice beyond four years invalid if the taxpayer filed a return and disclosed material facts.
February 18, 2026   Case Laws Income Tax
Automatic revival of proceedings: failure to comply with statutory declaration restores parties and permits scheme relief after default.
February 18, 2026   Case Laws Income Tax
Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
February 18, 2026   Case Laws Income Tax
Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
February 18, 2026   Case Laws Income Tax
Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.

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Indian Laws

The Health Security se National Security Cess Act, 2025 is...

Health Security and National Security Cess Act 2025: cess liabilities and compliance duties enforceable prospectively from 1 February 2026

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Indian Laws January 2, 2026 Notifications
The Health Security se National Security Cess Act, 2025 is brought into force from 1 February 2026, making its provisions legally operative from that date. The Act's cess-related obligations, powers, and compliance requirements become enforceable prospectively on and from 1 February 2026.
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Acts Income Tax
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