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    April 9, 2026   Case Laws Income Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
    April 9, 2026   Case Laws Income Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case Laws Income Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case Laws Income Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case Laws Income Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
    April 9, 2026   Case Laws Income Tax
    Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
    April 9, 2026   Case Laws Income Tax
    Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
    April 9, 2026   Case Laws Income Tax
    Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
    April 9, 2026   Case Laws Income Tax
    Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
    April 9, 2026   Case Laws Customs
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    April 9, 2026   Case Laws Customs
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case Laws Customs
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case Laws Customs
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case Laws Customs
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
    April 9, 2026   Case Laws Customs
    State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
    April 9, 2026   Case Laws Customs
    Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
    April 9, 2026   Case Laws Companies Law
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    April 9, 2026   Case Laws IBC
    CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
    April 9, 2026   Case Laws IBC
    Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
    April 9, 2026   Case Laws FEMA
    FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.
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April 9, 2026   Case Laws Income Tax
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
April 9, 2026   Case Laws Income Tax
Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
April 9, 2026   Case Laws Income Tax
Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
April 9, 2026   Case Laws Income Tax
Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
April 9, 2026   Case Laws Income Tax
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income treatment
April 9, 2026   Case Laws Income Tax
Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
April 9, 2026   Case Laws Income Tax
Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
April 9, 2026   Case Laws Income Tax
Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
April 9, 2026   Case Laws Income Tax
Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
April 9, 2026   Case Laws Customs
Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
April 9, 2026   Case Laws Customs
NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
April 9, 2026   Case Laws Customs
Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
April 9, 2026   Case Laws Customs
Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
April 9, 2026   Case Laws Customs
Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
April 9, 2026   Case Laws Customs
State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
April 9, 2026   Case Laws Customs
Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
April 9, 2026   Case Laws Companies Law
Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
April 9, 2026   Case Laws IBC
CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
April 9, 2026   Case Laws IBC
Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
April 9, 2026   Case Laws FEMA
FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.

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Customs

CBIC substitutes Tables 1-3 of the principal customs...

Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.

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Customs February 26, 2026 Notifications
CBIC substitutes Tables 1-3 of the principal customs notification to fix and/ or maintain tariff values for specified imports: edible oils (various palm and soybean oil products), brass scrap, gold and silver in specified forms, and areca nut; the substitution prescribes the operative tariff values for each listed tariff item and takes effect from 25 February 2026. The amendment thereby updates the schedule of tariff values used for customs valuation and import assessment under the Customs Act, 1962 by replacing the prior tables with the new entries.
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Acts Income Tax
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