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    February 12, 2026   Case Laws Income Tax
    Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee
    February 12, 2026   Case Laws Income Tax
    Revaluation of closing stock methodology defended; addition by AO set aside, valuation held reasonable and unjustified.
    February 12, 2026   Case Laws Income Tax
    Deduction for cooperative credit society activities and related provisioning upheld; limited-scrutiny notice found valid and deductions ordered.
    February 12, 2026   Case Laws Customs
    Fe content in exported iron ore fines: load port tests prevail, FOB discharge tests irrelevant; revenue appeal dismissed, deposit refundable.
    February 12, 2026   Case Laws IBC
    Pre-existing dispute under IBC over contaminated supply via agents found plausible, Section 9 admission set aside and CIRP revoked.
    February 12, 2026   Case Laws Income Tax
    Interest on unsecured loans: tribunal rules Section 68 cannot be used to tax excess interest; addition deleted.
    February 12, 2026   Case Laws Income Tax
    Political donations and tax deduction dispute over genuineness of donations to a tainted party, outcome favours assessee and deduction upheld
    February 12, 2026   Case Laws Income Tax
    Faceless assessment verification failures in actuarial and foreign exchange adjustments lead to setting aside order and remand for fresh verification.
    February 12, 2026   Case Laws Customs
    Extension of time under Section 110(2) and validity of seizure challenged; writ relief refused pending adjudication and fact finding
    February 12, 2026   Case Laws Customs
    Courier registration revocation under 2010 Regulations: appeal under section 129A held not maintainable and dismissed.
    February 12, 2026   Case Laws Customs
    Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
    February 12, 2026   Case Laws Customs
    Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
    February 12, 2026   Case Laws Customs
    Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
    February 12, 2026   Case Laws Customs
    Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
    February 12, 2026   Case Laws Customs
    Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.
    February 12, 2026   Case Laws Companies Law
    Corporate name similarity dispute over a distinctive element leads to quashing of administrative refusal and name registration blocked
    February 12, 2026   Case Laws IBC
    Extinguishment of encumbrances under an approved resolution plan bars dissenting creditors from continuing enforcement; appeal allowed.
    February 12, 2026   Case Laws IBC
    Invocation of guarantee in personal guarantor insolvency proceedings required; failure to invoke invalidated admission order.
    February 12, 2026   Case Laws IBC
    Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
    February 12, 2026   Case Laws IBC
    Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed
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February 12, 2026   Case Laws Income Tax
Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee
February 12, 2026   Case Laws Income Tax
Revaluation of closing stock methodology defended; addition by AO set aside, valuation held reasonable and unjustified.
February 12, 2026   Case Laws Income Tax
Deduction for cooperative credit society activities and related provisioning upheld; limited-scrutiny notice found valid and deductions ordered.
February 12, 2026   Case Laws Customs
Fe content in exported iron ore fines: load port tests prevail, FOB discharge tests irrelevant; revenue appeal dismissed, deposit refundable.
February 12, 2026   Case Laws IBC
Pre-existing dispute under IBC over contaminated supply via agents found plausible, Section 9 admission set aside and CIRP revoked.
February 12, 2026   Case Laws Income Tax
Interest on unsecured loans: tribunal rules Section 68 cannot be used to tax excess interest; addition deleted.
February 12, 2026   Case Laws Income Tax
Political donations and tax deduction dispute over genuineness of donations to a tainted party, outcome favours assessee and deduction upheld
February 12, 2026   Case Laws Income Tax
Faceless assessment verification failures in actuarial and foreign exchange adjustments lead to setting aside order and remand for fresh verification.
February 12, 2026   Case Laws Customs
Extension of time under Section 110(2) and validity of seizure challenged; writ relief refused pending adjudication and fact finding
February 12, 2026   Case Laws Customs
Courier registration revocation under 2010 Regulations: appeal under section 129A held not maintainable and dismissed.
February 12, 2026   Case Laws Customs
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit found applicable
February 12, 2026   Case Laws Customs
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and non retroactivity ruling
February 12, 2026   Case Laws Customs
Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
February 12, 2026   Case Laws Customs
Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
February 12, 2026   Case Laws Customs
Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.
February 12, 2026   Case Laws Companies Law
Corporate name similarity dispute over a distinctive element leads to quashing of administrative refusal and name registration blocked
February 12, 2026   Case Laws IBC
Extinguishment of encumbrances under an approved resolution plan bars dissenting creditors from continuing enforcement; appeal allowed.
February 12, 2026   Case Laws IBC
Invocation of guarantee in personal guarantor insolvency proceedings required; failure to invoke invalidated admission order.
February 12, 2026   Case Laws IBC
Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
February 12, 2026   Case Laws IBC
Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed

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Companies Law

The amendment substitutes the entry at serial number 3 in the...

Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment

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Companies Law January 14, 2026 Notifications
The amendment substitutes the entry at serial number 3 in the principal notification to designate the Executive Director, Reserve Bank of India, as a Member, ex-officio of the Investor Education and Protection Fund Authority; the legal effect is that the incumbent holding the Executive Director post at the RBI shall, by virtue of office, serve as an automatic ex-officio Member of the Authority.
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Acts Income Tax
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