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    January 27, 2026   Case Laws Income Tax
    Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
    January 27, 2026   Case Laws Income Tax
    Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
    January 27, 2026   Case Laws Income Tax
    Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
    January 27, 2026   Case Laws Income Tax
    Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
    January 27, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    January 27, 2026   Case Laws Income Tax
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    January 27, 2026   Case Laws Income Tax
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    January 27, 2026   Case Laws Income Tax
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    January 27, 2026   Case Laws Income Tax
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    January 27, 2026   Case Laws Income Tax
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    January 27, 2026   Case Laws Income Tax
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
    January 27, 2026   Case Laws Income Tax
    Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
    January 27, 2026   Case Laws Income Tax
    Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
    January 27, 2026   Case Laws Customs
    Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
    January 27, 2026   Case Laws Customs
    Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
    January 27, 2026   Case Laws Customs
    Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
    January 27, 2026   Case Laws Customs
    Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
    January 27, 2026   Case Laws Customs
    Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
    January 27, 2026   Case Laws Customs
    Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
    January 24, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
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January 27, 2026   Case Laws Income Tax
Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
January 27, 2026   Case Laws Income Tax
Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
January 27, 2026   Case Laws Income Tax
Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
January 27, 2026   Case Laws Income Tax
Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
January 27, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
January 27, 2026   Case Laws Income Tax
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without concealment set aside
January 27, 2026   Case Laws Income Tax
Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries
January 27, 2026   Case Laws Income Tax
Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
January 27, 2026   Case Laws Income Tax
Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
January 27, 2026   Case Laws Customs
Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
January 27, 2026   Case Laws Customs
Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
January 27, 2026   Case Laws Customs
Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
January 27, 2026   Case Laws Customs
Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
January 27, 2026   Case Laws Customs
Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
January 27, 2026   Case Laws Customs
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overreach
January 24, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026

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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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