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    February 14, 2026   Case Laws GST
    Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
    February 14, 2026   Case Laws GST
    Alternative remedy of appeal requires petitioner to pursue an appeal with delay condonation; court relegates challenge to the appellate forum.
    February 14, 2026   Case Laws GST
    Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.
    February 14, 2026   Case Laws GST
    Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.
    February 14, 2026   Case Laws GST
    Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
    February 14, 2026   Case Laws GST
    Valuation of second hand goods: margin scheme inapplicable; tax payable on transaction value of used car, not on margin.
    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...
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February 14, 2026   Case Laws GST
Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
February 14, 2026   Case Laws GST
Alternative remedy of appeal requires petitioner to pursue an appeal with delay condonation; court relegates challenge to the appellate forum.
February 14, 2026   Case Laws GST
Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.
February 14, 2026   Case Laws GST
Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.
February 14, 2026   Case Laws GST
Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
February 14, 2026   Case Laws GST
Valuation of second hand goods: margin scheme inapplicable; tax payable on transaction value of used car, not on margin.
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.

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FEMA

Amendments revise the Borrowing and Lending Regulations to...

External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.

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FEMA February 17, 2026 Notifications
Amendments revise the Borrowing and Lending Regulations to redefine key terms, introduce explicit end-use restrictions (prohibiting funds for chit funds, nidhi companies, specified real estate uses, most agricultural activities, TDR trading, securities trading except strategic corporate actions, repayment of certain domestic INR loans, and prohibited on lending) and update the External Commercial Borrowing (ECB) framework. The ECB framework clarifies eligible borrowers and lenders, currency and form flexibility, borrowing limits, minimum average maturity period requirements, cost and security provisions, conversion to non debt instruments, refinancing rules, reporting obligations including Loan Registration Number procedures and treatment of untraceable borrowers, and related prudential and disclosure conditions.
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Acts Income Tax
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