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    March 6, 2026   Case Laws Income Tax
    Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
    March 6, 2026   Case Laws Income Tax
    Faceless assessment procedure requires a show cause opportunity where draft proposes prejudicial variation; omission invalidates final assessment.
    March 6, 2026   Case Laws Income Tax
    Statutory exclusion under Section 96 bars scheme relief for reassessments based on search-found incriminating material; circulars cannot override.
    March 6, 2026   Case Laws Income Tax
    Non deduction of TDS on contractual payments overturned after reconciliations; estimation from Form 26AS also deleted.
    March 6, 2026   Case Laws Income Tax
    Explanation 3 to Section 43(1) cannot be invoked without AO's recorded satisfaction and prior Joint Commissioner approval.
    March 6, 2026   Case Laws Income Tax
    Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
    March 6, 2026   Case Laws Benami Property
    Benami property review jurisdiction limited to new evidence or manifest error; retracted statement without corroboration cannot sustain attachment.
    March 6, 2026   Case Laws Customs
    Pre-execution judicial review of preventive detention is constrained by judicial self-restraint; absconding detenues generally barred from relief.
    March 6, 2026   Case Laws Customs
    Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
    March 6, 2026   Case Laws IBC
    Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
    March 6, 2026   Case Laws IBC
    Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
    March 6, 2026   Case Laws IBC
    Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
    March 6, 2026   Case Laws Money Laundering
    Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
    March 6, 2026   Case Laws FEMA
    Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
    March 6, 2026   Case Laws Service Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case Laws Service Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   Circulars SEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   Circulars Customs
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    March 5, 2026   Circulars Customs
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   Circulars Customs
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
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March 6, 2026   Case Laws Income Tax
Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
March 6, 2026   Case Laws Income Tax
Faceless assessment procedure requires a show cause opportunity where draft proposes prejudicial variation; omission invalidates final assessment.
March 6, 2026   Case Laws Income Tax
Statutory exclusion under Section 96 bars scheme relief for reassessments based on search-found incriminating material; circulars cannot override.
March 6, 2026   Case Laws Income Tax
Non deduction of TDS on contractual payments overturned after reconciliations; estimation from Form 26AS also deleted.
March 6, 2026   Case Laws Income Tax
Explanation 3 to Section 43(1) cannot be invoked without AO's recorded satisfaction and prior Joint Commissioner approval.
March 6, 2026   Case Laws Income Tax
Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile accounting.
March 6, 2026   Case Laws Benami Property
Benami property review jurisdiction limited to new evidence or manifest error; retracted statement without corroboration cannot sustain attachment.
March 6, 2026   Case Laws Customs
Pre-execution judicial review of preventive detention is constrained by judicial self-restraint; absconding detenues generally barred from relief.
March 6, 2026   Case Laws Customs
Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
March 6, 2026   Case Laws IBC
Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
March 6, 2026   Case Laws IBC
Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
March 6, 2026   Case Laws IBC
Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
March 6, 2026   Case Laws Money Laundering
Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
March 6, 2026   Case Laws FEMA
Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
March 6, 2026   Case Laws Service Tax
Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
March 6, 2026   Case Laws Service Tax
Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
March 5, 2026   Circulars SEBI
Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
March 5, 2026   Circulars Customs
Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
March 5, 2026   Circulars Customs
Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
March 5, 2026   Circulars Customs
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.

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Income Tax

Disallowance of employees' provident fund contribution was...

Employees' provident fund contribution disallowance and other tax adjustments: tribunal upholds some disallowances and allows several deductions

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Income Tax February 13, 2026 Case Laws AT
Disallowance of employees' provident fund contribution was upheld following binding precedent; consequence: contribution remains disallowed for tax purposes. Provision for leave encashment computed actuarially was held to be an ascertained business liability and allowable as a deduction. Deduction under section 80G for CSR-linked donations was permitted where payments lacked quid pro quo, preventing double disallowance. Claims for DDT credit and interest were remitted to the Assessing Officer for factual verification and record scrutiny. Year end ad hoc expense provision reversed in a subsequent year was allowed as a deduction. Additions for short term capital gains and late deposited contributions were ordered verified and deleted if shown to be factually incorrect.
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Acts Income Tax
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