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    January 22, 2026   Case Laws GST
    Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
    January 22, 2026   Case Laws GST
    GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
    January 22, 2026   Case Laws GST
    GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
    January 22, 2026   Case Laws GST
    Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
    January 22, 2026   Case Laws GST
    Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
    January 22, 2026   Case Laws GST
    GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
    January 22, 2026   Case Laws Income Tax
    Reopening of assessment on same seized digital material barred; reassessment notice quashed and relief granted
    January 22, 2026   Case Laws Income Tax
    Liability of directors under Section 179 requires a recorded non-recoverability finding before proceedings; order set aside.
    January 22, 2026   Case Laws Income Tax
    Limitation on assessment orders under Section 153 r.w. Section 144C leads to quashing of assessment order
    January 22, 2026   Case Laws Income Tax
    Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
    January 22, 2026   Case Laws Income Tax
    Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
    January 22, 2026   Case Laws Income Tax
    Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
    January 22, 2026   Case Laws Income Tax
    Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and...
    January 22, 2026   Case Laws Income Tax
    Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
    January 22, 2026   Case Laws Income Tax
    Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating ...
    January 22, 2026   Case Laws Customs
    Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
    January 22, 2026   Case Laws Customs
    Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
    January 22, 2026   Case Laws Customs
    Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
    January 22, 2026   Case Laws Customs
    Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
    January 22, 2026   Case Laws Customs
    Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
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January 22, 2026   Case Laws GST
Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
January 22, 2026   Case Laws GST
GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
January 22, 2026   Case Laws GST
GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
January 22, 2026   Case Laws GST
Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
January 22, 2026   Case Laws GST
Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
January 22, 2026   Case Laws GST
GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
January 22, 2026   Case Laws Income Tax
Reopening of assessment on same seized digital material barred; reassessment notice quashed and relief granted
January 22, 2026   Case Laws Income Tax
Liability of directors under Section 179 requires a recorded non-recoverability finding before proceedings; order set aside.
January 22, 2026   Case Laws Income Tax
Limitation on assessment orders under Section 153 r.w. Section 144C leads to quashing of assessment order
January 22, 2026   Case Laws Income Tax
Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
January 22, 2026   Case Laws Income Tax
Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
January 22, 2026   Case Laws Income Tax
Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
January 22, 2026   Case Laws Income Tax
Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and TDS deletion.
January 22, 2026   Case Laws Income Tax
Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
January 22, 2026   Case Laws Income Tax
Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating material exists.
January 22, 2026   Case Laws Customs
Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
January 22, 2026   Case Laws Customs
Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
January 22, 2026   Case Laws Customs
Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
January 22, 2026   Case Laws Customs
Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
January 22, 2026   Case Laws Customs
Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before reliance

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IBC

Amendments redefine "fair value" as estimated realizable value...

Fair value determination procedure updated: two valuers, coordinating valuer, third valuer trigger, averaging closest estimates.

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IBC February 27, 2026 Notifications
Amendments redefine "fair value" as estimated realizable value of the corporate debtor or its assets on the insolvency commencement date and require the resolution professional to appoint two sets of registered valuers within specified timelines to determine fair value and liquidation value. Valuation procedure mandates asset-class valuers with a coordinating valuer, a pre valuation meeting, physical verification, valuation reports per Board format, a third set where estimates differ by 25% or on committee request, and averaging of the two closest estimates for final fair value and liquidation value. Information memorandum disclosures are expanded to include receivables, joint development arrangements, attached assets and details of allottees; resolution plans must address allottees who have not filed claims.
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Acts Income Tax
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