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    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...
    February 26, 2026   Case Laws Customs
    Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
    February 26, 2026   Case Laws Customs
    Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
    February 26, 2026   Case Laws Customs
    Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
    February 26, 2026   Case Laws IBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
    February 26, 2026   Case Laws FEMA
    Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
    February 26, 2026   Case Laws FEMA
    Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
    February 26, 2026   Case Laws Money Laundering
    Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.
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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.
February 26, 2026   Case Laws Customs
Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
February 26, 2026   Case Laws Customs
Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
February 26, 2026   Case Laws Customs
Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
February 26, 2026   Case Laws Companies Law
Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
February 26, 2026   Case Laws IBC
Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
February 26, 2026   Case Laws IBC
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.
February 26, 2026   Case Laws IBC
Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
February 26, 2026   Case Laws FEMA
Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
February 26, 2026   Case Laws FEMA
Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
February 26, 2026   Case Laws Money Laundering
Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.

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IBC

Section 62 of the Insolvency and Bankruptcy Code limits...

Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions

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IBC January 23, 2026 Case Laws SCH
Section 62 of the Insolvency and Bankruptcy Code limits condonable delay to 15 days beyond the 45-day limitation, rendering the appeal time-barred and dismissed. The appeal filed by the erstwhile management is not maintainable because the Interim/Resolution Professional for the corporate debtor has not come on record, and is therefore dismissed. Third-party intervention applications in a disposed matter are not maintainable and are dismissed for failure to protect interest within prescribed timelines. The Successful Resolution Applicants public refund offer with a specified cut-off entitles home buyers who claimed after 10.10.2024 but before 05.12.2025 only to refunds, not to allotment; all other pending applications are dismissed.
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