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    February 9, 2026   Circulars SEBI
    Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediat...
    February 9, 2026   Circulars SEBI
    AIF unit NAV reporting to depositories: RTAs must upload latest NAVs; depositories must display disclaimer and enable infrastructure.
    February 9, 2026   Circulars FEMA
    Voluntary Retention Route for FPI debt investments now counted under General Route limits; optional exit after minimum retention period allowed.
    February 9, 2026   Circulars DGFT
    NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
    February 9, 2026   Circulars DGFT
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    February 9, 2026   Circulars SEBI
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    February 9, 2026   Circulars SEBI
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    February 9, 2026   Case Laws Income Tax
    Reopening of assessment for AY 2012-13 time-barred after search in FY 2021-22; notice under Section 148 set aside
    February 9, 2026   Case Laws Income Tax
    Deductibility of compensation for exchange rate loss upheld where contractual clause and commercial expediency support allowance
    February 9, 2026   Case Laws Income Tax
    Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
    February 9, 2026   Case Laws Income Tax
    Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
    February 9, 2026   Case Laws Income Tax
    Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
    February 9, 2026   Case Laws Income Tax
    Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
    February 9, 2026   Case Laws Income Tax
    Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
    February 9, 2026   Case Laws Income Tax
    Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
    February 9, 2026   Case Laws Income Tax
    Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
    February 9, 2026   Case Laws GST
    Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
    February 9, 2026   Case Laws GST
    Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
    February 9, 2026   Case Laws Income Tax
    Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
    February 9, 2026   Case Laws Income Tax
    Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
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February 9, 2026   Circulars SEBI
Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediately
February 9, 2026   Circulars SEBI
AIF unit NAV reporting to depositories: RTAs must upload latest NAVs; depositories must display disclaimer and enable infrastructure.
February 9, 2026   Circulars FEMA
Voluntary Retention Route for FPI debt investments now counted under General Route limits; optional exit after minimum retention period allowed.
February 9, 2026   Circulars DGFT
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger automatic review.
February 9, 2026   Circulars DGFT
Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.
February 9, 2026   Circulars SEBI
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to parties.
February 9, 2026   Circulars SEBI
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule changes.
February 9, 2026   Case Laws Income Tax
Reopening of assessment for AY 2012-13 time-barred after search in FY 2021-22; notice under Section 148 set aside
February 9, 2026   Case Laws Income Tax
Deductibility of compensation for exchange rate loss upheld where contractual clause and commercial expediency support allowance
February 9, 2026   Case Laws Income Tax
Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
February 9, 2026   Case Laws Income Tax
Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
February 9, 2026   Case Laws Income Tax
Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
February 9, 2026   Case Laws Income Tax
Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
February 9, 2026   Case Laws Income Tax
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowances upheld
February 9, 2026   Case Laws Income Tax
Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
February 9, 2026   Case Laws Income Tax
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for exemption
February 9, 2026   Case Laws GST
Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
February 9, 2026   Case Laws GST
Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
February 9, 2026   Case Laws Income Tax
Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
February 9, 2026   Case Laws Income Tax
Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.

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Customs

IEC holders are enabled to voluntarily revise bill of entry...

Post-clearance bill of entry revisions via ICEGATE portal for IEC holders u/s 18A, with online tracking enabled

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Customs January 7, 2026 Circulars
IEC holders are enabled to voluntarily revise bill of entry particulars after out-of-charge under section 18A of the Customs Act, 1962 by using a dedicated electronic functionality on the ICEGATE portal, aligned with CBIC's section 18A framework. Registered IEC users may submit post-clearance revision requests online, after which the request is routed electronically to the proper officer for processing, and the filing status can be tracked through the ICEGATE Enquiry Service (Section 18A tab) post-login.
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Acts Income Tax
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