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    January 13, 2026   Case Laws IBC
    Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
    January 13, 2026   Case Laws IBC
    Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
    January 13, 2026   Case Laws Service Tax
    Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
    January 13, 2026   Case Laws Central Excise
    Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
    January 13, 2026   Case Laws Central Excise
    Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
    January 13, 2026   Case Laws Indian Laws
    Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
    January 13, 2026   Case Laws Indian Laws
    Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
    January 13, 2026   Case Laws Indian Laws
    Blank security cheques from guarantors in third-party loan dispute: enforceable debt questioned; cheque dishonour conviction set aside.
    January 12, 2026   Circulars DGFT
    India-Arab Chamber authorised to issue non-preferential Certificates of Origin for export shipments under Foreign Trade Policy 2023
    January 12, 2026   Circulars DGFT
    eBRC format updated to capture GSTIN and GST invoice details; revised Appendix 2U mandatory for eBRCs from 13 Jan 2026
    January 12, 2026   Circulars SEBI
    AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued
    January 12, 2026   Circulars Customs
    Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
    January 12, 2026   Circulars Customs
    Transshipment of imported courier goods from new terminal to nominated air cargo ports allowed, with bonds and strict procedures
    January 12, 2026   Circulars Customs
    Five-year renewal of imported cargo custodianship u/s 45(1), with bonds, insurance and strict handling compliance conditions
    January 12, 2026   Case Laws Income Tax
    Residential status and India-Singapore DTAA tie-breaker for AY 2020-21: s.6(1)(c) thresholds met, resident upheld
    January 12, 2026   Case Laws Income Tax
    Delay in remitting TDS under s. 276B-maternity leave staff shortage cited as reasonable cause; prosecution quashed, challenge dismissed.
    January 12, 2026   Case Laws Income Tax
    Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
    January 12, 2026   Case Laws Income Tax
    Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
    January 12, 2026   Case Laws Income Tax
    Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
    January 12, 2026   Case Laws Income Tax
    Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied
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January 13, 2026   Case Laws IBC
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional duties upheld
January 13, 2026   Case Laws IBC
Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
January 13, 2026   Case Laws Service Tax
Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
January 13, 2026   Case Laws Central Excise
Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
January 13, 2026   Case Laws Central Excise
Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
January 13, 2026   Case Laws Indian Laws
Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
January 13, 2026   Case Laws Indian Laws
Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
January 13, 2026   Case Laws Indian Laws
Blank security cheques from guarantors in third-party loan dispute: enforceable debt questioned; cheque dishonour conviction set aside.
January 12, 2026   Circulars DGFT
India-Arab Chamber authorised to issue non-preferential Certificates of Origin for export shipments under Foreign Trade Policy 2023
January 12, 2026   Circulars DGFT
eBRC format updated to capture GSTIN and GST invoice details; revised Appendix 2U mandatory for eBRCs from 13 Jan 2026
January 12, 2026   Circulars SEBI
AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued
January 12, 2026   Circulars Customs
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply.
January 12, 2026   Circulars Customs
Transshipment of imported courier goods from new terminal to nominated air cargo ports allowed, with bonds and strict procedures
January 12, 2026   Circulars Customs
Five-year renewal of imported cargo custodianship u/s 45(1), with bonds, insurance and strict handling compliance conditions
January 12, 2026   Case Laws Income Tax
Residential status and India-Singapore DTAA tie-breaker for AY 2020-21: s.6(1)(c) thresholds met, resident upheld
January 12, 2026   Case Laws Income Tax
Delay in remitting TDS under s. 276B-maternity leave staff shortage cited as reasonable cause; prosecution quashed, challenge dismissed.
January 12, 2026   Case Laws Income Tax
Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
January 12, 2026   Case Laws Income Tax
Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
January 12, 2026   Case Laws Income Tax
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quashed
January 12, 2026   Case Laws Income Tax
Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied

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Home › Highlights › SEZ › 2026 › February, 2026 › This
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SEZ

Inserts rule enabling the Administrator of the International...

Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation.

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SEZ February 19, 2026 Notifications
Inserts rule enabling the Administrator of the International Financial Services Centre to issue a prescribed Letter of Approval (Form GA) for setting up an IFSC unit in an SEZ; the LOA grants SEZ facilities subject to statutory approvals, requires execution of a Bond cum Legal Undertaking, mandates export of financial services as authorised, permits import/procurement and limited supply to the Domestic Tariff Area, imposes pollution control and other compliance obligations, prescribes implementation and commencement timelines with specified validity and renewal/exit options, and allows cancellation for non compliance.
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Acts Income Tax
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