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    February 17, 2026   Case Laws Income Tax
    Assessment jurisdiction under Section 153C required where search yields incriminating material of a third party; AO cannot use Section 147.
    February 17, 2026   Case Laws Income Tax
    Deduction under Section 10A: slump-sale transfer alone does not bar relief; some units remitted for factual verification.
    February 17, 2026   Case Laws Benami Property
    Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.
    February 17, 2026   Case Laws Customs
    Valuation by Market Survey upheld; burden shifts to importer to rebut valuation and lack of legal question renders appeal unmaintainable.
    February 17, 2026   Case Laws Customs
    Freedom to carry on trade is subject to reasonable restrictions; administrative circulars may be valid if non-arbitrary.
    February 17, 2026   Case Laws Customs
    Classification of imported metal as waste and scrap upheld where revaluation rested on unsupported usable-material claims.
    February 17, 2026   Case Laws Customs
    Wilful mis-statement or suppression of facts: penalty cannot be imposed for bona fide incorrect self-assessment based on exemption belief.
    February 17, 2026   Case Laws IBC
    Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
    February 17, 2026   Case Laws IBC
    Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
    February 17, 2026   Case Laws IBC
    Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
    February 17, 2026   Case Laws IBC
    Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
    February 17, 2026   Case Laws Indian Laws
    Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
    February 16, 2026   Case Laws Income Tax
    Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
    February 16, 2026   Case Laws Income Tax
    Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
    February 16, 2026   Case Laws Income Tax
    Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
    February 16, 2026   Case Laws Income Tax
    Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
    February 16, 2026   Case Laws Income Tax
    Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
    February 16, 2026   Case Laws Income Tax
    Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
    February 16, 2026   Case Laws Income Tax
    Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
    February 16, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars denied where voluntary disclosure and bona fide DTAA difference of opinion removed liability.
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February 17, 2026   Case Laws Income Tax
Assessment jurisdiction under Section 153C required where search yields incriminating material of a third party; AO cannot use Section 147.
February 17, 2026   Case Laws Income Tax
Deduction under Section 10A: slump-sale transfer alone does not bar relief; some units remitted for factual verification.
February 17, 2026   Case Laws Benami Property
Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.
February 17, 2026   Case Laws Customs
Valuation by Market Survey upheld; burden shifts to importer to rebut valuation and lack of legal question renders appeal unmaintainable.
February 17, 2026   Case Laws Customs
Freedom to carry on trade is subject to reasonable restrictions; administrative circulars may be valid if non-arbitrary.
February 17, 2026   Case Laws Customs
Classification of imported metal as waste and scrap upheld where revaluation rested on unsupported usable-material claims.
February 17, 2026   Case Laws Customs
Wilful mis-statement or suppression of facts: penalty cannot be imposed for bona fide incorrect self-assessment based on exemption belief.
February 17, 2026   Case Laws IBC
Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
February 17, 2026   Case Laws IBC
Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
February 17, 2026   Case Laws IBC
Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
February 17, 2026   Case Laws IBC
Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
February 17, 2026   Case Laws Indian Laws
Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
February 16, 2026   Case Laws Income Tax
Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
February 16, 2026   Case Laws Income Tax
Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
February 16, 2026   Case Laws Income Tax
Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
February 16, 2026   Case Laws Income Tax
Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
February 16, 2026   Case Laws Income Tax
Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
February 16, 2026   Case Laws Income Tax
Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
February 16, 2026   Case Laws Income Tax
Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
February 16, 2026   Case Laws Income Tax
Penalty for inaccurate particulars denied where voluntary disclosure and bona fide DTAA difference of opinion removed liability.

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SEBI

Master Circular consolidates and rescinds earlier SEBI circulars...

Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.

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SEBI February 17, 2026 Circulars
Master Circular consolidates and rescinds earlier SEBI circulars relating to Registrars to an Issue and Share Transfer Agents (RTAs), preserving transitional savings and pending applications. It prescribes mandatory online registration and reporting via the SEBI Intermediary Portal, fit-and-proper and prior-approval rules for change in control, and requirements for transfer of business and fresh registration. Core operational obligations include designated compliance officers, eight-year record retention, investor service timeframes, dematerialisation procedures (including Suspense Escrow accounts), standards for Qualified RTAs (QRTAs) with enhanced BCP/DR and cyber-resilience, outsourcing and conflict-of-interest controls, periodic audits and reporting, and a one-year special window for legacy physical transfers (Feb 5, 2026-Feb 4, 2027).
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Acts Income Tax
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