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    February 12, 2026   Case Laws GST
    Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
    February 12, 2026   Case Laws GST
    Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
    February 12, 2026   Case Laws GST
    GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
    February 12, 2026   Case Laws Income Tax
    Application under Section 119(2)(b) for condonation of delay in filing revised return remitted for fresh consideration under law
    February 12, 2026   Case Laws GST
    Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg.
    February 12, 2026   Case Laws Income Tax
    Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee
    February 12, 2026   Case Laws Income Tax
    Revaluation of closing stock methodology defended; addition by AO set aside, valuation held reasonable and unjustified.
    February 12, 2026   Case Laws Income Tax
    Deduction for cooperative credit society activities and related provisioning upheld; limited-scrutiny notice found valid and deductions ordered.
    February 12, 2026   Case Laws Customs
    Fe content in exported iron ore fines: load port tests prevail, FOB discharge tests irrelevant; revenue appeal dismissed, deposit refundable.
    February 12, 2026   Case Laws IBC
    Pre-existing dispute under IBC over contaminated supply via agents found plausible, Section 9 admission set aside and CIRP revoked.
    February 12, 2026   Case Laws Income Tax
    Interest on unsecured loans: tribunal rules Section 68 cannot be used to tax excess interest; addition deleted.
    February 12, 2026   Case Laws Income Tax
    Political donations and tax deduction dispute over genuineness of donations to a tainted party, outcome favours assessee and deduction upheld
    February 12, 2026   Case Laws Income Tax
    Faceless assessment verification failures in actuarial and foreign exchange adjustments lead to setting aside order and remand for fresh verification.
    February 12, 2026   Case Laws Customs
    Extension of time under Section 110(2) and validity of seizure challenged; writ relief refused pending adjudication and fact finding
    February 12, 2026   Case Laws Customs
    Courier registration revocation under 2010 Regulations: appeal under section 129A held not maintainable and dismissed.
    February 12, 2026   Case Laws Customs
    Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
    February 12, 2026   Case Laws Customs
    Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
    February 12, 2026   Case Laws Customs
    Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
    February 12, 2026   Case Laws Customs
    Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
    February 12, 2026   Case Laws Customs
    Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.
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February 12, 2026   Case Laws GST
Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
February 12, 2026   Case Laws GST
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM
February 12, 2026   Case Laws GST
GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
February 12, 2026   Case Laws Income Tax
Application under Section 119(2)(b) for condonation of delay in filing revised return remitted for fresh consideration under law
February 12, 2026   Case Laws GST
Export of pre-packaged frozen shrimp taxable under GST 5% if inner packaging printed and weight up to 25 kg.
February 12, 2026   Case Laws Income Tax
Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee
February 12, 2026   Case Laws Income Tax
Revaluation of closing stock methodology defended; addition by AO set aside, valuation held reasonable and unjustified.
February 12, 2026   Case Laws Income Tax
Deduction for cooperative credit society activities and related provisioning upheld; limited-scrutiny notice found valid and deductions ordered.
February 12, 2026   Case Laws Customs
Fe content in exported iron ore fines: load port tests prevail, FOB discharge tests irrelevant; revenue appeal dismissed, deposit refundable.
February 12, 2026   Case Laws IBC
Pre-existing dispute under IBC over contaminated supply via agents found plausible, Section 9 admission set aside and CIRP revoked.
February 12, 2026   Case Laws Income Tax
Interest on unsecured loans: tribunal rules Section 68 cannot be used to tax excess interest; addition deleted.
February 12, 2026   Case Laws Income Tax
Political donations and tax deduction dispute over genuineness of donations to a tainted party, outcome favours assessee and deduction upheld
February 12, 2026   Case Laws Income Tax
Faceless assessment verification failures in actuarial and foreign exchange adjustments lead to setting aside order and remand for fresh verification.
February 12, 2026   Case Laws Customs
Extension of time under Section 110(2) and validity of seizure challenged; writ relief refused pending adjudication and fact finding
February 12, 2026   Case Laws Customs
Courier registration revocation under 2010 Regulations: appeal under section 129A held not maintainable and dismissed.
February 12, 2026   Case Laws Customs
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit found applicable
February 12, 2026   Case Laws Customs
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and non retroactivity ruling
February 12, 2026   Case Laws Customs
Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
February 12, 2026   Case Laws Customs
Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
February 12, 2026   Case Laws Customs
Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.

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IBC

Application under Section 7 of the IBC must disclose the...

Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.

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IBC February 17, 2026 Case Laws SC
Application under Section 7 of the IBC must disclose the necessary ingredients and materially conform to Form I, but insignificant omissions do not mandate rejection where supporting materials establish default. Debt restructuring and subsequent working capital consortium agreements that acknowledge past liabilities can renew the debt and reset the relevant date(s) of default, thereby extending limitation under the Limitation Act through acknowledgement; where such acknowledgement appears in balance sheets and executed agreements within the limitation period, the Section 7 filing is timely. Pendency of parallel proceedings or counterclaims, or allegations of mala fide purpose, do not automatically bar invocation of IBC. Appeal dismissed.
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Acts Income Tax
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