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    February 14, 2026   Case Laws GST
    Export of Services - a non compete fee paid in foreign exchange qualifies as zero rated where recipient is abroad.
    February 14, 2026   Case Laws GST
    Advance Ruling jurisdiction: queries about a tenant's hostel supply fall outside applicant's remit, application rejected on admissibility grounds.
    February 14, 2026   Case Laws Income Tax
    Evidentiary weight of bank stock statements upheld; unsigned statements tied to drawing power sustained against taxpayer.
    February 14, 2026   Case Laws Income Tax
    Date of cheque tendering treated as payment; system use of realisation date wrongly created TDS interest liability, refund upheld.
    February 14, 2026   Case Laws Income Tax
    Section 197 certificate: competent authority must follow settled precedent and issue nil withholding certificate where the law so requires.
    February 14, 2026   Case Laws Income Tax
    Leave encashment exemption confirmed; full claimed entitlement to be allowed under the amended CBDT limit.
    February 14, 2026   Case Laws Income Tax
    ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
    February 14, 2026   Case Laws Income Tax
    Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
    February 14, 2026   Case Laws Income Tax
    Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
    February 14, 2026   Case Laws Income Tax
    Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
    February 14, 2026   Case Laws Income Tax
    Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
    February 14, 2026   Case Laws Income Tax
    Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
    February 14, 2026   Case Laws Customs
    Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
    February 14, 2026   Case Laws Customs
    Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
    February 14, 2026   Case Laws Customs
    Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
    February 14, 2026   Case Laws Customs
    Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
    February 14, 2026   Case Laws Customs
    Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
    February 14, 2026   Case Laws Customs
    Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
    February 14, 2026   Case Laws Central Excise
    Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
    February 14, 2026   Case Laws Indian Laws
    Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
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February 14, 2026   Case Laws GST
Export of Services - a non compete fee paid in foreign exchange qualifies as zero rated where recipient is abroad.
February 14, 2026   Case Laws GST
Advance Ruling jurisdiction: queries about a tenant's hostel supply fall outside applicant's remit, application rejected on admissibility grounds.
February 14, 2026   Case Laws Income Tax
Evidentiary weight of bank stock statements upheld; unsigned statements tied to drawing power sustained against taxpayer.
February 14, 2026   Case Laws Income Tax
Date of cheque tendering treated as payment; system use of realisation date wrongly created TDS interest liability, refund upheld.
February 14, 2026   Case Laws Income Tax
Section 197 certificate: competent authority must follow settled precedent and issue nil withholding certificate where the law so requires.
February 14, 2026   Case Laws Income Tax
Leave encashment exemption confirmed; full claimed entitlement to be allowed under the amended CBDT limit.
February 14, 2026   Case Laws Income Tax
ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
February 14, 2026   Case Laws Income Tax
Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
February 14, 2026   Case Laws Income Tax
Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
February 14, 2026   Case Laws Income Tax
Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
February 14, 2026   Case Laws Income Tax
Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
February 14, 2026   Case Laws Income Tax
Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
February 14, 2026   Case Laws Customs
Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
February 14, 2026   Case Laws Customs
Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after circular.
February 14, 2026   Case Laws Customs
Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
February 14, 2026   Case Laws Customs
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalty.
February 14, 2026   Case Laws Customs
Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
February 14, 2026   Case Laws Customs
Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
February 14, 2026   Case Laws Central Excise
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and classification follows
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied

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SEBI

Credit rating agencies undertaking ratings of instruments...

Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.

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SEBI February 11, 2026 Circulars
Credit rating agencies undertaking ratings of instruments regulated by other financial sector regulators must segregate communications, disclosures and marketing from SEBI regulated activities, using separate email IDs and website sections; effect: clear separation of grievance channels and consumer-facing materials. They must preserve SEBI minimum net worth requirements in addition to any stipulations by other regulators; effect: SEBI net worth floor remains binding. Rating reports, press releases and marketing must identify the applicable regulator and state that SEBI investor protection and grievance mechanisms do not apply; effect: informed investor notice. Client engagement requires upfront written disclosure and confirmation; effect: documented client consent. Internal audit must include a board approved undertaking of compliance. SEBI circular applies as specified.
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Acts Income Tax
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