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    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
    March 2, 2026   Case Laws Income Tax
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    March 2, 2026   Case Laws Customs
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    March 2, 2026   Case Laws Customs
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    March 2, 2026   Case Laws Customs
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    March 2, 2026   Case Laws Customs
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
    March 2, 2026   Case Laws Customs
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case Laws Customs
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case Laws IBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case Laws IBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case Laws IBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case Laws IBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case Laws IBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
    March 2, 2026   Case Laws IBC
    Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
    March 2, 2026   Case Laws Money Laundering
    Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
    March 2, 2026   Case Laws Money Laundering
    Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
    March 2, 2026   Case Laws Money Laundering
    Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
    March 2, 2026   Case Laws Money Laundering
    Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.
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March 2, 2026   Case Laws Income Tax
Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
March 2, 2026   Case Laws Income Tax
Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
March 2, 2026   Case Laws Income Tax
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.
March 2, 2026   Case Laws Income Tax
Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
March 2, 2026   Case Laws Customs
Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
March 2, 2026   Case Laws Customs
Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
March 2, 2026   Case Laws Customs
Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
March 2, 2026   Case Laws Customs
Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
March 2, 2026   Case Laws Customs
Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
March 2, 2026   Case Laws Customs
Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
March 2, 2026   Case Laws IBC
Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
March 2, 2026   Case Laws IBC
Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
March 2, 2026   Case Laws IBC
Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
March 2, 2026   Case Laws IBC
Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
March 2, 2026   Case Laws IBC
Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
March 2, 2026   Case Laws IBC
Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
March 2, 2026   Case Laws Money Laundering
Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
March 2, 2026   Case Laws Money Laundering
Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
March 2, 2026   Case Laws Money Laundering
Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
March 2, 2026   Case Laws Money Laundering
Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.

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DGFT

Clarification permits warehousing of industrial chemicals in...

Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.

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DGFT February 9, 2026 Circulars
Clarification permits warehousing of industrial chemicals in public and private bonded warehouses under Para 2.36(a) of FTP 2023, subject to regulatory conditions. The exclusion for "hazardous chemicals" is confined to unregulated storage of hazardous waste and similar items; permitted warehousing requires facility compliance with applicable domestic laws on safe storage and handling, licensing or approval by the competent customs authority, adherence to import export policy conditions, and full compliance with other Paragraph 2.36 requirements. Noncompliant storage remains excluded and subject to customs regulation and restrictions.
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Acts Income Tax
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