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    February 18, 2026   Case Laws Income Tax
    Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
    February 18, 2026   Case Laws Income Tax
    Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
    February 18, 2026   Case Laws Income Tax
    Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
    February 18, 2026   Case Laws Income Tax
    Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
    February 18, 2026   Case Laws Income Tax
    Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
    February 18, 2026   Case Laws Income Tax
    Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
    February 18, 2026   Case Laws Customs
    Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
    February 18, 2026   Case Laws Customs
    Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
    February 18, 2026   Case Laws Customs
    Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
    February 18, 2026   Case Laws Companies Law
    Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
    February 18, 2026   Case Laws IBC
    Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
    February 18, 2026   Case Laws IBC
    Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
    February 18, 2026   Case Laws FEMA
    Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
    February 18, 2026   Case Laws Law of Competition
    Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation...
    February 18, 2026   Case Laws Money Laundering
    Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
    February 18, 2026   Case Laws Central Excise
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    February 18, 2026   Case Laws GST
    Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
    February 18, 2026   Case Laws Indian Laws
    Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
    February 17, 2026   Notifications FEMA
    External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
    February 17, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
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February 18, 2026   Case Laws Income Tax
Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
February 18, 2026   Case Laws Income Tax
Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
February 18, 2026   Case Laws Income Tax
Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars loss claim.
February 18, 2026   Case Laws Income Tax
Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
February 18, 2026   Case Laws Income Tax
Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
February 18, 2026   Case Laws Income Tax
Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
February 18, 2026   Case Laws Customs
Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
February 18, 2026   Case Laws Customs
Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
February 18, 2026   Case Laws Customs
Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
February 18, 2026   Case Laws Companies Law
Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
February 18, 2026   Case Laws IBC
Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
February 18, 2026   Case Laws IBC
Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
February 18, 2026   Case Laws FEMA
Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
February 18, 2026   Case Laws Law of Competition
Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation directed.
February 18, 2026   Case Laws Money Laundering
Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
February 18, 2026   Case Laws Central Excise
Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
February 18, 2026   Case Laws GST
Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
February 18, 2026   Case Laws Indian Laws
Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
February 17, 2026   Notifications FEMA
External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
February 17, 2026   Notifications Customs
Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.

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SEBI

Writ jurisdiction and maintainability: the court held...

Stock-exchange disciplinary action and board composition challenge: writ maintainable, arbitration objection rejected, March 15 board decision set aside

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SEBI January 14, 2026 Case Laws HC
Writ jurisdiction and maintainability: the court held stock-exchange regulatory infractions affecting business rights are examinable under Article 226 and the writ petition is maintainable; absence of an application under s.8 does not bar the writ court-outcome: petition proceeded. Arbitration/arbitrator eligibility: executive director of the exchange is ineligible under s.12 and schedule disqualifications, so arbitration clause did not oust writ jurisdiction-outcome: arbitration objection rejected. Merits: no separate SCN requirement and adequate opportunity was afforded, and alleged natural-justice breach failed the prejudice test-outcome: substantive findings upheld. Board composition: the March 15, 2022 decision was taken by an unlawfully constituted Board lacking shareholder directors and is set aside. - HC
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Acts Income Tax
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