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    March 26, 2026   Case Laws Income Tax
    Retrenchment compensation under BSNL's forced retirement scheme was held exempt as capital receipt under section 10(10B).
    March 26, 2026   Case Laws Income Tax
    Cheque tendered on due date counts as timely TDS payment when honoured without dishonour; interest under section 201(1A) deleted.
    March 26, 2026   Case Laws Income Tax
    Remand for verification of loan use, short-term capital gains tax rate, and section 80E deduction claim.
    March 26, 2026   Case Laws Income Tax
    Interest on short-term surplus deposits qualified for deduction as business income under section 80P(2)(a)(i).
    March 26, 2026   Case Laws Income Tax
    Mechanical approval under section 151 invalidates reopening of assessment and quashes reassessment proceedings
    March 26, 2026   Case Laws Income Tax
    Educational institution exemption upheld for Government-financed assessee, with prior ruling followed and assessment additions falling away.
    March 26, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to five percent where confirmations were partly absent and books were not rejected.
    March 26, 2026   Case Laws Income Tax
    Rectification under section 254(2) cannot be used to review merits; only obvious record errors can be corrected.
    March 26, 2026   Case Laws Income Tax
    Search assessment disputes: section 68 credits, bogus purchases, stock reconciliation and seized-noting verification shaped the tribunal's findings.
    March 26, 2026   Case Laws Income Tax
    Transfer pricing, section 41(1), and capital receipt treatment of incentives shaped the tribunal's mixed tax ruling.
    March 26, 2026   Case Laws Income Tax
    Delay condonation and misreporting under section 270A: ITAT rejected the belated quantum appeal but deleted penalty for disclosed facts.
    March 26, 2026   Case Laws Customs
    Reasoned policy relaxation orders required; unreasoned rejection of export relief request was set aside and remanded.
    March 26, 2026   Case Laws Customs
    Declared value of used machinery cannot be enhanced solely on a local engineer's certificate when Load Port evidence is substantially complete.
    March 26, 2026   Case Laws Customs
    Reopening of finally assessed Bills of Entry barred without examination evidence, while live import undervaluation justified revised value and duty.
    March 26, 2026   Case Laws Customs
    Ceramic classification under CTH 6902 9010 upheld; Chemical Examiner's reports accepted and extended limitation rejected for no suppression.
    March 26, 2026   Case Laws Customs
    Concessional customs duty on identical goods upheld; appeals on unactioned Bills of Entry dismissed as not maintainable.
    March 26, 2026   Case Laws Customs
    Appellate remedy, BIS certification and transaction value protections prevented confiscation, misdescription findings and valuation enhancement.
    March 26, 2026   Case Laws Customs
    Classification of populated smartphone sub-assemblies under customs tariff favours heading 8517.79.10 over printed circuit board heading 8534.
    March 26, 2026   Case Laws Companies Law
    Statutory auditor prosecution quashed for absence of specific allegations and mens rea, despite valid complaint and no limitation bar.
    March 26, 2026   Case Laws IBC
    Successive insolvency applications barred after finality, with concealment of prior appeal defeating relief and attracting costs.
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March 26, 2026   Case Laws Income Tax
Retrenchment compensation under BSNL's forced retirement scheme was held exempt as capital receipt under section 10(10B).
March 26, 2026   Case Laws Income Tax
Cheque tendered on due date counts as timely TDS payment when honoured without dishonour; interest under section 201(1A) deleted.
March 26, 2026   Case Laws Income Tax
Remand for verification of loan use, short-term capital gains tax rate, and section 80E deduction claim.
March 26, 2026   Case Laws Income Tax
Interest on short-term surplus deposits qualified for deduction as business income under section 80P(2)(a)(i).
March 26, 2026   Case Laws Income Tax
Mechanical approval under section 151 invalidates reopening of assessment and quashes reassessment proceedings
March 26, 2026   Case Laws Income Tax
Educational institution exemption upheld for Government-financed assessee, with prior ruling followed and assessment additions falling away.
March 26, 2026   Case Laws Income Tax
Bogus purchase disallowance limited to five percent where confirmations were partly absent and books were not rejected.
March 26, 2026   Case Laws Income Tax
Rectification under section 254(2) cannot be used to review merits; only obvious record errors can be corrected.
March 26, 2026   Case Laws Income Tax
Search assessment disputes: section 68 credits, bogus purchases, stock reconciliation and seized-noting verification shaped the tribunal's findings.
March 26, 2026   Case Laws Income Tax
Transfer pricing, section 41(1), and capital receipt treatment of incentives shaped the tribunal's mixed tax ruling.
March 26, 2026   Case Laws Income Tax
Delay condonation and misreporting under section 270A: ITAT rejected the belated quantum appeal but deleted penalty for disclosed facts.
March 26, 2026   Case Laws Customs
Reasoned policy relaxation orders required; unreasoned rejection of export relief request was set aside and remanded.
March 26, 2026   Case Laws Customs
Declared value of used machinery cannot be enhanced solely on a local engineer's certificate when Load Port evidence is substantially complete.
March 26, 2026   Case Laws Customs
Reopening of finally assessed Bills of Entry barred without examination evidence, while live import undervaluation justified revised value and duty.
March 26, 2026   Case Laws Customs
Ceramic classification under CTH 6902 9010 upheld; Chemical Examiner's reports accepted and extended limitation rejected for no suppression.
March 26, 2026   Case Laws Customs
Concessional customs duty on identical goods upheld; appeals on unactioned Bills of Entry dismissed as not maintainable.
March 26, 2026   Case Laws Customs
Appellate remedy, BIS certification and transaction value protections prevented confiscation, misdescription findings and valuation enhancement.
March 26, 2026   Case Laws Customs
Classification of populated smartphone sub-assemblies under customs tariff favours heading 8517.79.10 over printed circuit board heading 8534.
March 26, 2026   Case Laws Companies Law
Statutory auditor prosecution quashed for absence of specific allegations and mens rea, despite valid complaint and no limitation bar.
March 26, 2026   Case Laws IBC
Successive insolvency applications barred after finality, with concealment of prior appeal defeating relief and attracting costs.

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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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