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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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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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