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    March 11, 2026   Case Laws GST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 11, 2026   Case Laws Income Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case Laws Income Tax
    Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
    March 11, 2026   Case Laws Income Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case Laws Income Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case Laws Income Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case Laws Customs
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case Laws Companies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case Laws Income Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
    March 11, 2026   Case Laws Income Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case Laws Income Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case Laws Income Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case Laws Income Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case Laws Customs
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
    March 11, 2026   Case Laws Customs
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
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March 11, 2026   Case Laws GST
Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
March 11, 2026   Case Laws Income Tax
Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
March 11, 2026   Case Laws Income Tax
Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
March 11, 2026   Case Laws Income Tax
Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
March 11, 2026   Case Laws Income Tax
Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
March 11, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
March 11, 2026   Case Laws Income Tax
Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
March 11, 2026   Case Laws Customs
Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not apply.
March 11, 2026   Case Laws Customs
Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
March 11, 2026   Case Laws Customs
Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
March 11, 2026   Case Laws Companies Law
Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
March 11, 2026   Case Laws Companies Law
Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
March 11, 2026   Case Laws IBC
Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
March 11, 2026   Case Laws Income Tax
Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
March 11, 2026   Case Laws Income Tax
Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
March 11, 2026   Case Laws Income Tax
Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
March 11, 2026   Case Laws Income Tax
Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
March 11, 2026   Case Laws Income Tax
Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
March 11, 2026   Case Laws Customs
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
March 11, 2026   Case Laws Customs
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.

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Customs

The Health Security and National Security Cess (HSNS Cess)...

Health Security and National Security Cess requires registration, electronic declaration and payment via the CBIC portal effective from February.

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Customs February 26, 2026 Circulars
The Health Security and National Security Cess (HSNS Cess) applies to goods notified in Schedule I of the Act, effective 1 February 2026, and requires liable persons to obtain HSNS registration and remit cess through the CBIC Taxpayers' Portal; advisory guidance on portal login, new registration, payment accounting head allocation, and declaration filing procedures has been issued and circulated to trade associations. The trade notice directs dissemination of three enclosed advisories to stakeholders and signals immediate compliance obligations for registration, payment routing, and electronic declaration filing for affected supplies.
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Acts Income Tax
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