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    February 10, 2026   Case Laws Income Tax
    Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
    February 10, 2026   Case Laws Income Tax
    Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
    February 10, 2026   Case Laws Income Tax
    Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
    February 10, 2026   Case Laws Income Tax
    Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
    February 10, 2026   Case Laws Customs
    Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
    February 10, 2026   Case Laws Customs
    Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
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    Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
    February 10, 2026   Case Laws IBC
    Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
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    Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
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    Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
    February 10, 2026   Case Laws IBC
    Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
    February 10, 2026   Case Laws IBC
    Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
    February 10, 2026   Case Laws Money Laundering
    Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
    February 10, 2026   Case Laws Service Tax
    Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
    February 10, 2026   Case Laws Central Excise
    Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
    February 10, 2026   Case Laws Indian Laws
    Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
    February 9, 2026   Notifications Indian Laws
    Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
    February 9, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, gold, silver and areca nut; values substituted, effective 6 Feb 2026
    February 9, 2026   Notifications DGFT
    Import policy for platinum articles revised to restricted, with specific re import exemptions allowed and effective immediately.
    February 9, 2026   Notifications DGFT
    Import policy for umbrellas revised to restricted, free above Rs.100 CIF; MIP exemptions for Advance Authorisation, EOUs and SEZs.
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February 10, 2026   Case Laws Income Tax
Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
February 10, 2026   Case Laws Income Tax
Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
February 10, 2026   Case Laws Income Tax
Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
February 10, 2026   Case Laws Income Tax
Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
February 10, 2026   Case Laws Customs
Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
February 10, 2026   Case Laws Customs
Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty
February 10, 2026   Case Laws Companies Law
Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
February 10, 2026   Case Laws IBC
Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
February 10, 2026   Case Laws IBC
Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
February 10, 2026   Case Laws IBC
Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
February 10, 2026   Case Laws IBC
Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
February 10, 2026   Case Laws IBC
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after acknowledgment
February 10, 2026   Case Laws Money Laundering
Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
February 10, 2026   Case Laws Service Tax
Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
February 10, 2026   Case Laws Central Excise
Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
February 10, 2026   Case Laws Indian Laws
Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
February 9, 2026   Notifications Indian Laws
Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
February 9, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, gold, silver and areca nut; values substituted, effective 6 Feb 2026
February 9, 2026   Notifications DGFT
Import policy for platinum articles revised to restricted, with specific re import exemptions allowed and effective immediately.
February 9, 2026   Notifications DGFT
Import policy for umbrellas revised to restricted, free above Rs.100 CIF; MIP exemptions for Advance Authorisation, EOUs and SEZs.

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IBC

Regulation 47B(1) of the IBBI (Liquidation Process) Regulations,...

Liquidation compliance moves to online form-by-form filings u/reg 47B(1), with IBBI-notified forms and strict timelines

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IBC January 6, 2026 Notifications
Regulation 47B(1) of the IBBI (Liquidation Process) Regulations, 2016 is substituted to mandate that the liquidator file such forms, with their enclosures, as may be notified by IBBI from time to time, on IBBI's electronic platform, and in accordance with the specific timelines prescribed for each form. This operationally shifts compliance to a dynamic, form-wise electronic filing regime and makes adherence to the notified platform and per-form deadlines a continuing statutory obligation in liquidation proceedings.
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Acts Income Tax
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