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    February 24, 2026   Case Laws Income Tax
    FTS and Royalty classification determines applicability of exploration-specific tax rule; remand ordered to reassess withholding certificate.
    February 24, 2026   Case Laws Income Tax
    Capital Gains characterization upheld: unlisted preference shares treated as capital gains and revision under revisional jurisdiction set aside.
    February 24, 2026   Case Laws Income Tax
    Refund entitlement: administrative remittal for inquiry and decision, with notice and duty to consider supporting records.
    February 24, 2026   Case Laws Income Tax
    Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
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    Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
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    Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
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    Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
    February 24, 2026   Case Laws Income Tax
    Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
    February 24, 2026   Case Laws Income Tax
    Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
    February 24, 2026   Case Laws Income Tax
    Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
    February 24, 2026   Case Laws Income Tax
    Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
    February 24, 2026   Case Laws Income Tax
    Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
    February 24, 2026   Case Laws Income Tax
    Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
    February 24, 2026   Case Laws Customs
    Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
    February 24, 2026   Case Laws Companies Law
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    February 24, 2026   Case Laws FEMA
    Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
    February 24, 2026   Case Laws Indian Laws
    Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
    February 24, 2026   Case Laws Indian Laws
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    February 24, 2026   Case Laws FEMA
    Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
    February 23, 2026   Circulars DGFT
    Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
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February 24, 2026   Case Laws Income Tax
FTS and Royalty classification determines applicability of exploration-specific tax rule; remand ordered to reassess withholding certificate.
February 24, 2026   Case Laws Income Tax
Capital Gains characterization upheld: unlisted preference shares treated as capital gains and revision under revisional jurisdiction set aside.
February 24, 2026   Case Laws Income Tax
Refund entitlement: administrative remittal for inquiry and decision, with notice and duty to consider supporting records.
February 24, 2026   Case Laws Income Tax
Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
February 24, 2026   Case Laws Income Tax
Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
February 24, 2026   Case Laws Income Tax
Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
February 24, 2026   Case Laws Income Tax
Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
February 24, 2026   Case Laws Income Tax
Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
February 24, 2026   Case Laws Income Tax
Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
February 24, 2026   Case Laws Income Tax
Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
February 24, 2026   Case Laws Income Tax
Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
February 24, 2026   Case Laws Income Tax
Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
February 24, 2026   Case Laws Income Tax
Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to refusal.
February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 24, 2026   Case Laws Companies Law
Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
February 24, 2026   Case Laws FEMA
Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
February 24, 2026   Case Laws Indian Laws
Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
February 24, 2026   Case Laws Indian Laws
Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
February 24, 2026   Case Laws FEMA
Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
February 23, 2026   Circulars DGFT
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and governance.

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Customs

Issue concerns classification of carbon pultruded plates and...

Carbon Pultruded Plates classification and concessional duty entitlement: treated as rotor blade parts, not raw carbon fibre, concession granted

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Customs January 30, 2026 Case Laws AAR
Issue concerns classification of carbon pultruded plates and applicability of an exemption notification distinguishing raw carbon fibre from articles of carbon fibre. The analysis finds pultruded plates are resin-impregnated, cured, dimensionally stabilized articles (classified under tariff item 68151900) and thus not raw carbon fibre, so they do not qualify under the notification entry for raw carbon fibre. Applying the principle that a part of a part is a part of the whole, the plates used as spar caps are sub-parts of rotor blades and are inseparable in use; consequently they qualify as parts for rotor blade manufacture and attract the concessional basic customs duty rate under the exemption notification.
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Acts Income Tax
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