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    February 10, 2026   Case Laws IBC
    Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
    February 10, 2026   Case Laws IBC
    Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
    February 10, 2026   Case Laws IBC
    Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
    February 10, 2026   Case Laws Money Laundering
    Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
    February 10, 2026   Case Laws Service Tax
    Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
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    Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
    February 10, 2026   Case Laws Indian Laws
    Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
    February 9, 2026   Notifications Indian Laws
    Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
    February 9, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, gold, silver and areca nut; values substituted, effective 6 Feb 2026
    February 9, 2026   Notifications DGFT
    Import policy for platinum articles revised to restricted, with specific re import exemptions allowed and effective immediately.
    February 9, 2026   Notifications DGFT
    Import policy for umbrellas revised to restricted, free above Rs.100 CIF; MIP exemptions for Advance Authorisation, EOUs and SEZs.
    February 9, 2026   Circulars DGFT
    RoDTEP Annual Return filing extended to 31 March 2026; Rs15,000 composition fee applies and non filing risks denial.
    February 9, 2026   Circulars SEBI
    Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediat...
    February 9, 2026   Circulars SEBI
    AIF unit NAV reporting to depositories: RTAs must upload latest NAVs; depositories must display disclaimer and enable infrastructure.
    February 9, 2026   Circulars FEMA
    Voluntary Retention Route for FPI debt investments now counted under General Route limits; optional exit after minimum retention period allowed.
    February 9, 2026   Circulars DGFT
    NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
    February 9, 2026   Circulars DGFT
    Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.
    February 9, 2026   Circulars SEBI
    Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
    February 9, 2026   Circulars SEBI
    Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
    February 9, 2026   Case Laws Income Tax
    Reopening of assessment for AY 2012-13 time-barred after search in FY 2021-22; notice under Section 148 set aside
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February 10, 2026   Case Laws IBC
Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
February 10, 2026   Case Laws IBC
Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
February 10, 2026   Case Laws IBC
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after acknowledgment
February 10, 2026   Case Laws Money Laundering
Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
February 10, 2026   Case Laws Service Tax
Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
February 10, 2026   Case Laws Central Excise
Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
February 10, 2026   Case Laws Indian Laws
Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
February 9, 2026   Notifications Indian Laws
Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
February 9, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, gold, silver and areca nut; values substituted, effective 6 Feb 2026
February 9, 2026   Notifications DGFT
Import policy for platinum articles revised to restricted, with specific re import exemptions allowed and effective immediately.
February 9, 2026   Notifications DGFT
Import policy for umbrellas revised to restricted, free above Rs.100 CIF; MIP exemptions for Advance Authorisation, EOUs and SEZs.
February 9, 2026   Circulars DGFT
RoDTEP Annual Return filing extended to 31 March 2026; Rs15,000 composition fee applies and non filing risks denial.
February 9, 2026   Circulars SEBI
Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediately
February 9, 2026   Circulars SEBI
AIF unit NAV reporting to depositories: RTAs must upload latest NAVs; depositories must display disclaimer and enable infrastructure.
February 9, 2026   Circulars FEMA
Voluntary Retention Route for FPI debt investments now counted under General Route limits; optional exit after minimum retention period allowed.
February 9, 2026   Circulars DGFT
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger automatic review.
February 9, 2026   Circulars DGFT
Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.
February 9, 2026   Circulars SEBI
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to parties.
February 9, 2026   Circulars SEBI
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule changes.
February 9, 2026   Case Laws Income Tax
Reopening of assessment for AY 2012-13 time-barred after search in FY 2021-22; notice under Section 148 set aside

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Customs

Classification was determined under the General Rules for...

Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090

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Customs February 6, 2026 Case Laws AAR
Classification was determined under the General Rules for Interpretation (GRI): the product's chemical composition and constant elemental ratio establish it as a separately chemically defined compound within Chapter 29. The authority analysed Chapter and Section Notes and explanatory material, found the product is a phospholipid (phosphatidylserine) with a glycerophosphate skeleton conjugated to two fatty acids and Lserine, and treated it as falling within the scope of heading 2923 for lecithins and other phosphoaminolipids. Consequent upon that chemical-character analysis, the product was held classifiable under Tariff Item 2923 2090 of the First Schedule to the Customs Tariff Act, 1975.
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Acts Income Tax
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