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    February 17, 2026   Case Laws GST
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February 17, 2026   Case Laws GST
Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
February 17, 2026   Case Laws GST
Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
February 17, 2026   Case Laws Income Tax
Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
February 17, 2026   Case Laws Income Tax
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision should be considered.
February 17, 2026   Case Laws Income Tax
Reopening validity under section 151 requires specified prior sanction; late reassessment notice invalid and quashed.
February 17, 2026   Case Laws Income Tax
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustment.
February 17, 2026   Case Laws Income Tax
Deduction under 80-IC reduced where profit suppression in non-eligible unit found; net profit rate averaged to recompute deduction.
February 17, 2026   Case Laws Income Tax
Revisionary jurisdiction affirmed: trustee power to add beneficiaries justified reconsideration; AO required to verify genuineness of claims.
February 17, 2026   Case Laws Income Tax
Revisional jurisdiction based on conjecture and audit objection is vitiated, so assessing officer's allowance of R&D deduction restored.
February 17, 2026   Case Laws Income Tax
Permanent establishment: interest on an income-tax refund treated as treaty interest, capped at a 15% source tax if no PE.
February 17, 2026   Case Laws Income Tax
Penalty under section 271AAB reduced where search team failed to probe sources and inform parties under section 132(4).
February 17, 2026   Case Laws Income Tax
Revisionary powers improperly exercised where remand for fresh inquiry replaced required independent enquiry, resulting in set aside.
February 17, 2026   Case Laws Income Tax
Assessment jurisdiction under Section 153C required where search yields incriminating material of a third party; AO cannot use Section 147.
February 17, 2026   Case Laws Income Tax
Deduction under Section 10A: slump-sale transfer alone does not bar relief; some units remitted for factual verification.
February 17, 2026   Case Laws Benami Property
Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.
February 17, 2026   Case Laws Customs
Valuation by Market Survey upheld; burden shifts to importer to rebut valuation and lack of legal question renders appeal unmaintainable.
February 17, 2026   Case Laws Customs
Freedom to carry on trade is subject to reasonable restrictions; administrative circulars may be valid if non-arbitrary.
February 17, 2026   Case Laws Customs
Classification of imported metal as waste and scrap upheld where revaluation rested on unsupported usable-material claims.
February 17, 2026   Case Laws Customs
Wilful mis-statement or suppression of facts: penalty cannot be imposed for bona fide incorrect self-assessment based on exemption belief.
February 17, 2026   Case Laws IBC
Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.

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Customs

The note concludes that imported flavoured supari are...

Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.

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Customs January 21, 2026 Case Laws AAR
The note concludes that imported flavoured supari are classifiable under tariff item 21069030 based on HSN Explanatory Notes, Chapter and Section notes, the essential character test and applicable GIR principles; the CBIC circular clarifying classification of scented sweet supari and flavoured coated cardamom applies and informs the rate analysis. Consequently, goods falling under 21069030 qualify for concession under Serial No. 39 of Notification No. 68/2012-Customs, thereby making flavoured supari eligible for the specified Customs duty exemption on importation.
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