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March 7, 2026   Circulars DGFT
Supply Chain Resilience: IMG established to monitor disruptions, assess vulnerabilities and coordinate mitigation with stakeholders.
March 7, 2026   Case Laws Companies Law
Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
March 7, 2026   Case Laws GST
Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
March 7, 2026   Case Laws GST
Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
March 7, 2026   Case Laws GST
Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
March 7, 2026   Case Laws GST
Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
March 7, 2026   Case Laws GST
Reliance on Precedent must be verified; unverified or AI generated citations can vitiate orders and require regulatory parameters.
March 7, 2026   Case Laws GST
Duty to consider material submissions: authority must afford hearing, pass a reasoned order and reconsider refund eligibility.
March 7, 2026   Case Laws GST
Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
March 7, 2026   Case Laws GST
Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
March 7, 2026   Case Laws GST
Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
March 7, 2026   Case Laws GST
Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
March 7, 2026   Case Laws Income Tax
Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
March 7, 2026   Case Laws Income Tax
Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
March 7, 2026   Case Laws Income Tax
Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
March 7, 2026   Case Laws Income Tax
TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
March 7, 2026   Case Laws Income Tax
Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
March 7, 2026   Case Laws Indian Laws
Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
March 7, 2026   Case Laws Income Tax
Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
March 7, 2026   Case Laws Income Tax
Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.

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Income Tax

Notifies the Joint Electricity Regulatory Commission (for the...

Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25

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Income Tax January 8, 2026 Notifications
Notifies the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the statutory tax exemption available under that provision. The notification applies from assessment year 2024-25 and operates only so long as the authority continues to be constituted under the Electricity Act, 2003 and continues to have one or more of the purposes specified in section 10(46A)(a); failure to satisfy these conditions discontinues the exemption for the specified income.
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