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    February 26, 2026   Case Laws GST
    Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
    February 26, 2026   Case Laws GST
    Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
    February 26, 2026   Case Laws GST
    Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
    February 26, 2026   Case Laws GST
    Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
    February 26, 2026   Case Laws Income Tax
    Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
    February 26, 2026   Case Laws Income Tax
    Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
    February 26, 2026   Case Laws Income Tax
    Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
    February 26, 2026   Case Laws Income Tax
    Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
    February 26, 2026   Case Laws Income Tax
    Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
    February 26, 2026   Case Laws Income Tax
    Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
    February 26, 2026   Case Laws Income Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case Laws Income Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case Laws Income Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
    February 26, 2026   Case Laws Income Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case Laws Income Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
    February 26, 2026   Case Laws Income Tax
    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
    February 26, 2026   Case Laws Income Tax
    Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
    February 26, 2026   Case Laws Income Tax
    Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
    February 26, 2026   Case Laws Income Tax
    Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
    February 26, 2026   Case Laws Benami Property
    Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
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February 26, 2026   Case Laws GST
Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
February 26, 2026   Case Laws GST
Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
February 26, 2026   Case Laws GST
Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
February 26, 2026   Case Laws GST
Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
February 26, 2026   Case Laws Income Tax
Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
February 26, 2026   Case Laws Income Tax
Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
February 26, 2026   Case Laws Income Tax
Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
February 26, 2026   Case Laws Income Tax
Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
February 26, 2026   Case Laws Income Tax
Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
February 26, 2026   Case Laws Income Tax
Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
February 26, 2026   Case Laws Income Tax
Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
February 26, 2026   Case Laws Income Tax
Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
February 26, 2026   Case Laws Income Tax
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assessment.
February 26, 2026   Case Laws Income Tax
Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
February 26, 2026   Case Laws Income Tax
Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
February 26, 2026   Case Laws Income Tax
Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
February 26, 2026   Case Laws Income Tax
Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
February 26, 2026   Case Laws Income Tax
Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
February 26, 2026   Case Laws Income Tax
Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
February 26, 2026   Case Laws Benami Property
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets as estate property.

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FEMA

Foreign Exchange Management (Export and Import of Goods and...

Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting

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FEMA January 19, 2026 Circulars
Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 are promulgated, replacing prior Master Directions and the listed circulars, and will be effective from October 1, 2026; operative effect: a consolidated regulatory regime governs export/import transactions. Authorised dealers are required to ensure compliance with FEMA, 1999, its subordinate instruments and the extant Foreign Trade Policy when handling exports, imports and merchanting trade transactions; operative effect: dealers' due-diligence and regulatory obligations are affirmed and enforceable. Authorised dealers must route all references to the regulator via the PRAVAAH portal and report suspicious/doubtful transactions to the Directorate of Enforcement; operative effect: prescribed reporting and escalation channels become mandatory. Authority: RBI.
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Acts Income Tax
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