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    February 25, 2026   Case LawsIncome Tax
    Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
    February 25, 2026   Case LawsIncome Tax
    Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
    February 25, 2026   Case LawsIncome Tax
    Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
    February 25, 2026   Case LawsIncome Tax
    Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
    February 25, 2026   Case LawsIncome Tax
    Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
    February 25, 2026   Case LawsIncome Tax
    Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
    February 25, 2026   Case LawsIncome Tax
    Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
    February 25, 2026   Case LawsIncome Tax
    Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
    February 25, 2026   Case LawsIncome Tax
    Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
    February 25, 2026   Case LawsIncome Tax
    Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
    February 25, 2026   Case LawsIncome Tax
    Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
    February 25, 2026   Case LawsIncome Tax
    Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
    February 25, 2026   Case LawsBenami Property
    Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
    February 25, 2026   Case LawsCustoms
    Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
    February 25, 2026   Case LawsCustoms
    Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty...
    February 25, 2026   Case LawsCustoms
    Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
    February 25, 2026   Case LawsCompanies Law
    Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
    February 25, 2026   Case LawsIBC
    Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
    February 25, 2026   Case LawsIBC
    Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
    February 25, 2026   Case LawsIBC
    Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.
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    February 25, 2026   Case Laws Income Tax
    Reopening of Assessment cannot be justified by mere change of opinion where prior scrutiny addressed cash deposits and inventory.
    February 25, 2026   Case Laws Income Tax
    Refund of TDS on compensation for land acquisition denied where petition relied on misleading facts; order set aside and costs imposed.
    February 25, 2026   Case Laws Income Tax
    Taxpayer entitlement to refund: departmental IT failure cannot delay grant of refund and statutory interest under law.
    February 25, 2026   Case Laws Income Tax
    Eligible Assessee under Section 144C(15)(b) includes non-resident individuals, sustaining assessment and dismissal of writ petition.
    February 25, 2026   Case Laws Income Tax
    Reopening assessments requires tangible material and a live link to escapement of income; change of opinion alone is insufficient.
    February 25, 2026   Case Laws Income Tax
    Genuineness of Professional Expenses upheld; adhoc disallowance removed after supporting documentation established for taxpayer.
    February 25, 2026   Case Laws Income Tax
    Penalty under Section 270A upheld where immunity application in Form 68 under 270AA(3) was not filed or acknowledged.
    February 25, 2026   Case Laws Income Tax
    Reopening of assessment invalid where mandatory conditions for notices beyond three years are not satisfied, notice quashed.
    February 25, 2026   Case Laws Income Tax
    Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
    February 25, 2026   Case Laws Income Tax
    Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
    February 25, 2026   Case Laws Income Tax
    Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
    February 25, 2026   Case Laws Income Tax
    Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
    February 25, 2026   Case Laws Benami Property
    Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
    February 25, 2026   Case Laws Customs
    Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
    February 25, 2026   Case Laws Customs
    Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty.
    February 25, 2026   Case Laws Customs
    Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
    February 25, 2026   Case Laws Companies Law
    Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
    February 25, 2026   Case Laws IBC
    Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
    February 25, 2026   Case Laws IBC
    Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
    February 25, 2026   Case Laws IBC
    Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.

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      Home› Highlights › IBC › 2026 › February, 2026 › This
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      IBC

      Insert an explanation in regulation 3(1)(b) after sub clause...

      Valuation report requirement: registered valuers must use Board notified format and retain documentation per circular upon voluntary liquidation.

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      IBCFebruary 27, 2026Notifications
      Insert an explanation in regulation 3(1)(b) after sub clause (ii) requiring a registered valuer to prepare the valuation report and maintain supporting documentation in the format notified by the Board through a circular; the amendment forms part of the Voluntary Liquidation Process Regulations and takes effect on publication in the Official Gazette. The change prescribes format and recordkeeping obligations for valuers engaged in voluntary liquidation proceedings.
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      ActsIncome Tax
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