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    February 18, 2026   Case Laws GST
    Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
    February 18, 2026   Case Laws GST
    Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
    February 18, 2026   Case Laws GST
    Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
    February 18, 2026   Case Laws GST
    Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
    February 18, 2026   Case Laws GST
    Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
    February 18, 2026   Case Laws Income Tax
    Limitation for reopening assessments: notice beyond four years invalid if the taxpayer filed a return and disclosed material facts.
    February 18, 2026   Case Laws Income Tax
    Automatic revival of proceedings: failure to comply with statutory declaration restores parties and permits scheme relief after default.
    February 18, 2026   Case Laws Income Tax
    Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
    February 18, 2026   Case Laws Income Tax
    Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
    February 18, 2026   Case Laws Income Tax
    Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.
    February 18, 2026   Case Laws Income Tax
    Reopening of assessment invalid where reasons mismatch; order quashed and remitted for fresh hearing with opportunity to file reply.
    February 18, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.
    February 18, 2026   Case Laws Income Tax
    Treatment of surrendered income as business income, not undisclosed investment; evidentiary failure restores AO disallowances.
    February 18, 2026   Case Laws Income Tax
    Deduction for capital gain on agricultural land upheld because remote, unauthenticated inspection evidence failed to rebut revenue records.
    February 18, 2026   Case Laws Income Tax
    Constructive receipt of salary: deposit to NRE account is application of income, not receipt in India, thus not taxable.
    February 18, 2026   Case Laws Income Tax
    Application of mind in assessment: failure to inquire on foreign residences vitiates order and requires fresh adjudication on exemption eligibility.
    February 18, 2026   Case Laws Income Tax
    Permanent establishment and business connection principles limited treaty taxation of reinsurance premiums; treaty rate applied to refund interest.
    February 18, 2026   Case Laws Income Tax
    Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
    February 18, 2026   Case Laws Income Tax
    Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
    February 18, 2026   Case Laws Income Tax
    Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
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February 18, 2026   Case Laws GST
Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
February 18, 2026   Case Laws GST
Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
February 18, 2026   Case Laws GST
Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
February 18, 2026   Case Laws GST
Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
February 18, 2026   Case Laws GST
Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
February 18, 2026   Case Laws Income Tax
Limitation for reopening assessments: notice beyond four years invalid if the taxpayer filed a return and disclosed material facts.
February 18, 2026   Case Laws Income Tax
Automatic revival of proceedings: failure to comply with statutory declaration restores parties and permits scheme relief after default.
February 18, 2026   Case Laws Income Tax
Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
February 18, 2026   Case Laws Income Tax
Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
February 18, 2026   Case Laws Income Tax
Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.
February 18, 2026   Case Laws Income Tax
Reopening of assessment invalid where reasons mismatch; order quashed and remitted for fresh hearing with opportunity to file reply.
February 18, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.
February 18, 2026   Case Laws Income Tax
Treatment of surrendered income as business income, not undisclosed investment; evidentiary failure restores AO disallowances.
February 18, 2026   Case Laws Income Tax
Deduction for capital gain on agricultural land upheld because remote, unauthenticated inspection evidence failed to rebut revenue records.
February 18, 2026   Case Laws Income Tax
Constructive receipt of salary: deposit to NRE account is application of income, not receipt in India, thus not taxable.
February 18, 2026   Case Laws Income Tax
Application of mind in assessment: failure to inquire on foreign residences vitiates order and requires fresh adjudication on exemption eligibility.
February 18, 2026   Case Laws Income Tax
Permanent establishment and business connection principles limited treaty taxation of reinsurance premiums; treaty rate applied to refund interest.
February 18, 2026   Case Laws Income Tax
Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
February 18, 2026   Case Laws Income Tax
Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
February 18, 2026   Case Laws Income Tax
Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars loss claim.

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DGFT

The notice extends the last date for submission of Tariff Rate...

Tariff Rate Quota deadline extended: TRQ applications for specified FTAs must be filed by 15 March 2026.

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DGFT February 25, 2026 Circulars
The notice extends the last date for submission of Tariff Rate Quota (TRQ) applications for FY 2026-27 under multiple FTAs/PTAs from 28.02.2026 to 15.03.2026 and lists eligible product lines and aggregate quota quantities under India-Sri Lanka, India-Mercosur, India-Mauritius, India-Nepal and India-UAE arrangements. Importation of listed goods remains subject to the applicable allocation procedures and conditions set out in the respective Annexures of Appendix 2A of the Foreign Trade Policy, 2023, including specified local sourcing requirements for certain apparel quotas and other procedural stipulations.
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