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    February 23, 2026   CircularsDGFT
    Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
    February 23, 2026   Case LawsGST
    Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
    February 23, 2026   Case LawsGST
    Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
    February 23, 2026   Case LawsGST
    Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
    February 23, 2026   Case LawsGST
    Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
    February 23, 2026   Case LawsGST
    Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
    February 23, 2026   Case LawsGST
    Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
    February 23, 2026   Case LawsIncome Tax
    Release of seized property: CBDT timelines mandate prompt release on adequate security; ownership affidavits required before release.
    February 23, 2026   Case LawsIncome Tax
    Block assessment: pending proceedings abate when an Assessment Year falls in the block period, subject to factual prerequisites.
    February 23, 2026   Case LawsIncome Tax
    Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.
    February 23, 2026   Case LawsIncome Tax
    Withholding Tax Certificate: NIL rate granted for Matching Solution services; withholding maintained for Support services pending further decision.
    February 23, 2026   Case LawsIncome Tax
    Tax treaty exemption for airline operations: reduced-rate certificate set aside and NIL-rate certificate directed.
    February 23, 2026   Case LawsIncome Tax
    Reopening of assessment invalid where taxpayer fully disclosed capital reduction records and securities premium payments, so proviso criteria unmet.
    February 23, 2026   Case LawsIncome Tax
    Condonation of Delay in Form 10B: short delay condoned so trust retains entitlement to Sections 11 and 12 benefits.
    February 23, 2026   Case LawsIncome Tax
    Preponderance of probabilities: court remitted assessment, allowing petitioner an opportunity to obtain seized documents and file replies.
    February 23, 2026   Case LawsIncome Tax
    Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
    February 23, 2026   Case LawsIncome Tax
    Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
    February 23, 2026   Case LawsIncome Tax
    Fees for Included Services: consultancy and subscription receipts not FIS or royalty; TDS credit allowed if income is offered.
    February 23, 2026   Case LawsCustoms
    Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
    February 23, 2026   Case LawsCustoms
    Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
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    February 23, 2026   Circulars DGFT
    Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
    February 23, 2026   Case Laws GST
    Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
    February 23, 2026   Case Laws GST
    Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
    February 23, 2026   Case Laws GST
    Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
    February 23, 2026   Case Laws GST
    Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
    February 23, 2026   Case Laws GST
    Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
    February 23, 2026   Case Laws GST
    Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
    February 23, 2026   Case Laws Income Tax
    Release of seized property: CBDT timelines mandate prompt release on adequate security; ownership affidavits required before release.
    February 23, 2026   Case Laws Income Tax
    Block assessment: pending proceedings abate when an Assessment Year falls in the block period, subject to factual prerequisites.
    February 23, 2026   Case Laws Income Tax
    Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.
    February 23, 2026   Case Laws Income Tax
    Withholding Tax Certificate: NIL rate granted for Matching Solution services; withholding maintained for Support services pending further decision.
    February 23, 2026   Case Laws Income Tax
    Tax treaty exemption for airline operations: reduced-rate certificate set aside and NIL-rate certificate directed.
    February 23, 2026   Case Laws Income Tax
    Reopening of assessment invalid where taxpayer fully disclosed capital reduction records and securities premium payments, so proviso criteria unmet.
    February 23, 2026   Case Laws Income Tax
    Condonation of Delay in Form 10B: short delay condoned so trust retains entitlement to Sections 11 and 12 benefits.
    February 23, 2026   Case Laws Income Tax
    Preponderance of probabilities: court remitted assessment, allowing petitioner an opportunity to obtain seized documents and file replies.
    February 23, 2026   Case Laws Income Tax
    Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
    February 23, 2026   Case Laws Income Tax
    Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
    February 23, 2026   Case Laws Income Tax
    Fees for Included Services: consultancy and subscription receipts not FIS or royalty; TDS credit allowed if income is offered.
    February 23, 2026   Case Laws Customs
    Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
    February 23, 2026   Case Laws Customs
    Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.

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      Income Tax

      CBDT circular timelines require prompt release of seized assets...

      Release of seized property: CBDT timelines mandate prompt release on adequate security; ownership affidavits required before release.

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      Income TaxFebruary 23, 2026Case LawsHC
      CBDT circular timelines require prompt release of seized assets on furnishing adequate security, with special emphasis on jewellery due to valuation volatility; delays beyond the circular's 15 day period are arbitrary if unexplained and cannot prejudice petitioners for market value increases during delay. The note prescribes release of 901.030 grams of jewellery to claimants upon cross affidavits: a non objecting affidavit from one party and ownership affidavits from claimants; other seized items are ordered released against an existing bank guarantee, subject to filing of ownership and no objection affidavits prior to release.
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