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    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.
    February 17, 2026   Circulars FEMA
    External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
    February 17, 2026   Circulars SEBI
    Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
    February 17, 2026   Circulars SEBI
    Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
    February 17, 2026   Circulars Customs
    Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
    February 17, 2026   Circulars Customs
    Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
    February 17, 2026   Case Laws GST
    Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
    February 17, 2026   Case Laws GST
    Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
    February 17, 2026   Case Laws GST
    Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
    February 17, 2026   Case Laws GST
    Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
    February 17, 2026   Case Laws GST
    Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
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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.
February 17, 2026   Circulars FEMA
External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
February 17, 2026   Circulars SEBI
Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and supervision.
February 17, 2026   Circulars SEBI
Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
February 17, 2026   Circulars Customs
Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
February 17, 2026   Circulars Customs
Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
February 17, 2026   Case Laws GST
Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
February 17, 2026   Case Laws GST
Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
February 17, 2026   Case Laws GST
Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
February 17, 2026   Case Laws GST
Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
February 17, 2026   Case Laws GST
Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.

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Income Tax

Whether distribution receipts constituted fees for technical...

Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies

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Income Tax January 17, 2026 Case Laws AT
Whether distribution receipts constituted fees for technical services: applying the test of rendition of technical/managerial services to the payer (requiring human intervention, bespoke support or consultancy), the tribunal found none-payments arose from sale of distribution rights and standardized software; outcome: receipts are business income, not FTS. Whether India-Switzerland DTAA could be invoked: treaty applicability is governed by the assessee's undisputed residency and Article 1; Revenue's attempt to apply the India-Switzerland DTAA (without alleging sham/conduit or fraud) was rejected-outcome: India-Singapore DTAA governs. Applicability of s.10(50): since receipts are not royalty/FTS, exclusion under s.10(50) applies subject to verification of equalization levy payment, which was demonstrated. TDS credit: directed to be verified and granted as per Form 26AS after opportunity of hearing. - ITAT
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