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    February 25, 2026   Case Laws Income Tax
    Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
    February 25, 2026   Case Laws Income Tax
    Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
    February 25, 2026   Case Laws Income Tax
    Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
    February 25, 2026   Case Laws Income Tax
    Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
    February 25, 2026   Case Laws Income Tax
    Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
    February 25, 2026   Case Laws Income Tax
    Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
    February 25, 2026   Case Laws Income Tax
    Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
    February 25, 2026   Case Laws Income Tax
    Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
    February 25, 2026   Case Laws Income Tax
    Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
    February 25, 2026   Case Laws Income Tax
    Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
    February 25, 2026   Case Laws Benami Property
    Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
    February 25, 2026   Case Laws Customs
    Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
    February 25, 2026   Case Laws Customs
    Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty...
    February 25, 2026   Case Laws Customs
    Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
    February 25, 2026   Case Laws Companies Law
    Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
    February 25, 2026   Case Laws IBC
    Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
    February 25, 2026   Case Laws IBC
    Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
    February 25, 2026   Case Laws IBC
    Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.
    February 25, 2026   Case Laws FEMA
    FOB Valuation: protective-agent commissions affect export duty and can trigger civil penalties and director liability.
    February 25, 2026   Case Laws FEMA
    Binding effect of an approved resolution plan confirmed following restoration of its approval; impugned order set aside and appeal allowed.
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February 25, 2026   Case Laws Income Tax
Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
February 25, 2026   Case Laws Income Tax
Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
February 25, 2026   Case Laws Income Tax
Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
February 25, 2026   Case Laws Income Tax
Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
February 25, 2026   Case Laws Income Tax
Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
February 25, 2026   Case Laws Income Tax
Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
February 25, 2026   Case Laws Income Tax
Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
February 25, 2026   Case Laws Income Tax
Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
February 25, 2026   Case Laws Income Tax
Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
February 25, 2026   Case Laws Income Tax
Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
February 25, 2026   Case Laws Benami Property
Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
February 25, 2026   Case Laws Customs
Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
February 25, 2026   Case Laws Customs
Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty.
February 25, 2026   Case Laws Customs
Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
February 25, 2026   Case Laws Companies Law
Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
February 25, 2026   Case Laws IBC
Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
February 25, 2026   Case Laws IBC
Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
February 25, 2026   Case Laws IBC
Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.
February 25, 2026   Case Laws FEMA
FOB Valuation: protective-agent commissions affect export duty and can trigger civil penalties and director liability.
February 25, 2026   Case Laws FEMA
Binding effect of an approved resolution plan confirmed following restoration of its approval; impugned order set aside and appeal allowed.

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Customs

Fixes tariff values for specified imported commodities by...

Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.

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Customs February 17, 2026 Notifications
Fixes tariff values for specified imported commodities by substituting TABLE-1, TABLE-2 and TABLE-3 in the principal notification, setting stated valuation rates for edible oils, brass scrap, areca nut, gold and silver; most listed tariff values remain unchanged. The amendment preserves commodity-specific tariff valuation points (US$ per metric tonne or per unit as specified) and clarifies scope entries for gold and silver including exclusions and definitions for medallions, coins and gold findings. The notification is issued by CBIC and takes effect from 7 February 2026.
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Acts Income Tax
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