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    April 23, 2026   Case Laws Income Tax
    Appellate enhancement cannot introduce a fresh income source; joint development receipts were business deposits, not deemed dividend.
    April 23, 2026   Case Laws Income Tax
    Duplicate assessment barred, while transfer pricing remand, support service deduction, and treaty-based tax refund were upheld.
    April 23, 2026   Case Laws Income Tax
    Government company exemption under section 10(26B) upheld where State control and incorporation documents established eligibility.
    April 23, 2026   Case Laws Income Tax
    Limitation for final assessment orders under sections 144C and 153 was read together; delayed orders were quashed.
    April 23, 2026   Case Laws Income Tax
    TNMM and transfer pricing principles applied to employee benefits, comparables, receivables interest, intra-group charges, and tax credit claims.
    April 23, 2026   Case Laws Customs
    Misdeclaration in import documents does not erase duty, redemption fine or penalty when false material is knowingly used.
    April 23, 2026   Case Laws Customs
    Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
    April 23, 2026   Case Laws Customs
    Provisional release of seized imported goods allowed on security conditions, while Customs adjudication continues independently.
    April 23, 2026   Case Laws Customs
    Provisional release of seized drone parts cannot be denied without proof of CKD/SKD import and actual security risk.
    April 23, 2026   Case Laws Customs
    Classification of imported fabric upheld on expert testing; mandatory penalty extended to cover omitted differential duty.
    April 23, 2026   Case Laws Customs
    Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
    April 23, 2026   Case Laws FEMA
    Foreign judgment unenforceable where summary procedure denied a real defence and breached natural justice; enforcement also needs FERA permission.
    April 23, 2026   Case Laws Service Tax
    Reverse charge on imported marketing services sustained, with contingent bonus payments treated as taxable business promotion consideration.
    April 23, 2026   Case Laws Central Excise
    Section 9D compliance and absence of wilful suppression defeated the Central Excise demand and extended limitation.
    April 22, 2026   Notifications Customs
    Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
    April 22, 2026   Circulars DGFT
    Post Export EPCG scrip processing moves online for issuance, revalidation and ICEGATE transmission.
    April 22, 2026   Case Laws Income Tax
    Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
    April 22, 2026   Circulars Customs
    Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
    April 22, 2026   Circulars DGFT
    Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
    April 22, 2026   Circulars Customs
    Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
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April 23, 2026   Case Laws Income Tax
Appellate enhancement cannot introduce a fresh income source; joint development receipts were business deposits, not deemed dividend.
April 23, 2026   Case Laws Income Tax
Duplicate assessment barred, while transfer pricing remand, support service deduction, and treaty-based tax refund were upheld.
April 23, 2026   Case Laws Income Tax
Government company exemption under section 10(26B) upheld where State control and incorporation documents established eligibility.
April 23, 2026   Case Laws Income Tax
Limitation for final assessment orders under sections 144C and 153 was read together; delayed orders were quashed.
April 23, 2026   Case Laws Income Tax
TNMM and transfer pricing principles applied to employee benefits, comparables, receivables interest, intra-group charges, and tax credit claims.
April 23, 2026   Case Laws Customs
Misdeclaration in import documents does not erase duty, redemption fine or penalty when false material is knowingly used.
April 23, 2026   Case Laws Customs
Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
April 23, 2026   Case Laws Customs
Provisional release of seized imported goods allowed on security conditions, while Customs adjudication continues independently.
April 23, 2026   Case Laws Customs
Provisional release of seized drone parts cannot be denied without proof of CKD/SKD import and actual security risk.
April 23, 2026   Case Laws Customs
Classification of imported fabric upheld on expert testing; mandatory penalty extended to cover omitted differential duty.
April 23, 2026   Case Laws Customs
Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
April 23, 2026   Case Laws FEMA
Foreign judgment unenforceable where summary procedure denied a real defence and breached natural justice; enforcement also needs FERA permission.
April 23, 2026   Case Laws Service Tax
Reverse charge on imported marketing services sustained, with contingent bonus payments treated as taxable business promotion consideration.
April 23, 2026   Case Laws Central Excise
Section 9D compliance and absence of wilful suppression defeated the Central Excise demand and extended limitation.
April 22, 2026   Notifications Customs
Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
April 22, 2026   Circulars DGFT
Post Export EPCG scrip processing moves online for issuance, revalidation and ICEGATE transmission.
April 22, 2026   Case Laws Income Tax
Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
April 22, 2026   Circulars Customs
Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
April 22, 2026   Circulars DGFT
Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
April 22, 2026   Circulars Customs
Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.

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Home › Highlights › Indian Laws › 2026 › February, 2026 › This
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Indian Laws

The notification revises eligibility for recognised Startups...

Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification

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Indian Laws February 9, 2026 Notifications
The notification revises eligibility for recognised Startups effective 4 February 2026: an eligible entity must be Indian-incorporated (company, partnership, LLP, or cooperative), within ten years of incorporation and with turnover not exceeding two hundred crore, and demonstrate innovation or scalable business; Deep Tech Startups qualify for up to twenty years and a three hundred crore turnover limit while meeting additional R&D, IP, and commercialisation attributes. Recognition is via DPIIT portal and an Inter Ministerial Board issues certification for tax benefits (section 80-IAC). Recognised Startups face specified investment prohibitions; certificates may be revoked for false information. The Central Government may relax conditions.
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Acts Income Tax
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