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    February 9, 2026   Case Laws Income Tax
    Deductibility of compensation for exchange rate loss upheld where contractual clause and commercial expediency support allowance
    February 9, 2026   Case Laws Income Tax
    Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
    February 9, 2026   Case Laws Income Tax
    Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
    February 9, 2026   Case Laws Income Tax
    Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
    February 9, 2026   Case Laws Income Tax
    Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
    February 9, 2026   Case Laws Income Tax
    Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowance...
    February 9, 2026   Case Laws Income Tax
    Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
    February 9, 2026   Case Laws Income Tax
    Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
    February 9, 2026   Case Laws GST
    Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
    February 9, 2026   Case Laws GST
    Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
    February 9, 2026   Case Laws Income Tax
    Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
    February 9, 2026   Case Laws Income Tax
    Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
    February 9, 2026   Case Laws Income Tax
    Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
    February 9, 2026   Case Laws Income Tax
    Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
    February 9, 2026   Case Laws Customs
    Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender
    February 9, 2026   Case Laws Customs
    Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
    February 9, 2026   Case Laws Customs
    Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
    February 9, 2026   Case Laws Customs
    Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
    February 9, 2026   Case Laws Customs
    Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
    February 9, 2026   Case Laws Customs
    Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
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February 9, 2026   Case Laws Income Tax
Deductibility of compensation for exchange rate loss upheld where contractual clause and commercial expediency support allowance
February 9, 2026   Case Laws Income Tax
Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
February 9, 2026   Case Laws Income Tax
Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
February 9, 2026   Case Laws Income Tax
Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
February 9, 2026   Case Laws Income Tax
Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
February 9, 2026   Case Laws Income Tax
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowances upheld
February 9, 2026   Case Laws Income Tax
Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
February 9, 2026   Case Laws Income Tax
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for exemption
February 9, 2026   Case Laws GST
Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
February 9, 2026   Case Laws GST
Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
February 9, 2026   Case Laws Income Tax
Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
February 9, 2026   Case Laws Income Tax
Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
February 9, 2026   Case Laws Income Tax
Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
February 9, 2026   Case Laws Income Tax
Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
February 9, 2026   Case Laws Customs
Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender
February 9, 2026   Case Laws Customs
Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
February 9, 2026   Case Laws Customs
Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
February 9, 2026   Case Laws Customs
Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
February 9, 2026   Case Laws Customs
Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
February 9, 2026   Case Laws Customs
Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years

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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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Acts Income Tax
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