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    February 17, 2026   Case Laws IBC
    Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
    February 17, 2026   Case Laws IBC
    Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
    February 17, 2026   Case Laws IBC
    Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
    February 17, 2026   Case Laws Indian Laws
    Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
    February 16, 2026   Case Laws Income Tax
    Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
    February 16, 2026   Case Laws Income Tax
    Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
    February 16, 2026   Case Laws Income Tax
    Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
    February 16, 2026   Case Laws Income Tax
    Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
    February 16, 2026   Case Laws Income Tax
    Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
    February 16, 2026   Case Laws Income Tax
    Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
    February 16, 2026   Case Laws Income Tax
    Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
    February 16, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars denied where voluntary disclosure and bona fide DTAA difference of opinion removed liability.
    February 16, 2026   Case Laws Income Tax
    Venture capital undertaking eligibility under SEBI VCF Regulations affirmed, enabling tax exemption for qualifying fund investments.
    February 16, 2026   Case Laws Income Tax
    Found in the course of search: seized documents from others can support a 153A assessment, but absence of incriminating material voids it.
    February 16, 2026   Case Laws Income Tax
    Tax Deduction at Source liability: payer not in default if payee paid tax; interest payable until payee files return.
    February 16, 2026   Case Laws Income Tax
    Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
    February 16, 2026   Case Laws Benami Property
    Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.
    February 16, 2026   Case Laws Customs
    Ministerial certificate for import grade binds other importers, enabling challenge to redemption fine and personal penalty.
    February 16, 2026   Case Laws Customs
    Regulatory time limit for disciplinary orders: missing 90 day deadline led to revocation order being set aside.
    February 16, 2026   Case Laws Customs
    Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissi...
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February 17, 2026   Case Laws IBC
Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
February 17, 2026   Case Laws IBC
Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
February 17, 2026   Case Laws IBC
Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
February 17, 2026   Case Laws Indian Laws
Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
February 16, 2026   Case Laws Income Tax
Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
February 16, 2026   Case Laws Income Tax
Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
February 16, 2026   Case Laws Income Tax
Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
February 16, 2026   Case Laws Income Tax
Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
February 16, 2026   Case Laws Income Tax
Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
February 16, 2026   Case Laws Income Tax
Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
February 16, 2026   Case Laws Income Tax
Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
February 16, 2026   Case Laws Income Tax
Penalty for inaccurate particulars denied where voluntary disclosure and bona fide DTAA difference of opinion removed liability.
February 16, 2026   Case Laws Income Tax
Venture capital undertaking eligibility under SEBI VCF Regulations affirmed, enabling tax exemption for qualifying fund investments.
February 16, 2026   Case Laws Income Tax
Found in the course of search: seized documents from others can support a 153A assessment, but absence of incriminating material voids it.
February 16, 2026   Case Laws Income Tax
Tax Deduction at Source liability: payer not in default if payee paid tax; interest payable until payee files return.
February 16, 2026   Case Laws Income Tax
Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
February 16, 2026   Case Laws Benami Property
Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.
February 16, 2026   Case Laws Customs
Ministerial certificate for import grade binds other importers, enabling challenge to redemption fine and personal penalty.
February 16, 2026   Case Laws Customs
Regulatory time limit for disciplinary orders: missing 90 day deadline led to revocation order being set aside.
February 16, 2026   Case Laws Customs
Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissible.

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Home › Highlights › DGFT › 2026 › January, 2026 › This
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DGFT

Modalities prescribe an export authorization regime for wheat...

Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.

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DGFT January 20, 2026 Circulars
Modalities prescribe an export authorization regime for wheat flour and related products under HS Code 1101, requiring online applications within prescribed windows, minimum application quantity threshold, specified eligibility categories (manufacturer exporters, merchant exporters with supporting manufacturers, EOUs/SEZ/AA holders) and documentary proof including IEC, FSSAI licences, production capacity, contracts and CA-certified turnover; authorisations are non-transferable, valid six months and subject to allocation by a Special Exim Facilitation Committee which applies criteria such as past export performance and processing capacity, may re-allocate quotas, and requires landing certificates within 30 days post-shipment.
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Acts Income Tax
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