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    February 3, 2026   Case Laws Income Tax
    Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
    February 3, 2026   Case Laws Income Tax
    Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
    February 3, 2026   Case Laws Income Tax
    Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
    February 3, 2026   Case Laws Income Tax
    Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
    February 3, 2026   Case Laws Income Tax
    Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
    February 3, 2026   Case Laws Income Tax
    Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
    February 3, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
    February 3, 2026   Case Laws Income Tax
    Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
    February 3, 2026   Case Laws Income Tax
    Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
    February 3, 2026   Case Laws Income Tax
    Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
    February 3, 2026   Case Laws Income Tax
    Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
    February 3, 2026   Case Laws Income Tax
    Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
    February 3, 2026   Case Laws Income Tax
    Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
    February 3, 2026   Case Laws Customs
    Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
    February 3, 2026   Case Laws Customs
    Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
    February 3, 2026   Case Laws Service Tax
    Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
    February 3, 2026   Case Laws IBC
    Fraudulent trading and wrongful trading under IBC found on false accounting; appeal dismissed and contribution ordered.
    February 3, 2026   Case Laws IBC
    Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
    February 3, 2026   Case Laws Money Laundering
    Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions
    February 3, 2026   Case Laws Money Laundering
    Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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February 3, 2026   Case Laws Income Tax
Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
February 3, 2026   Case Laws Income Tax
Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
February 3, 2026   Case Laws Income Tax
Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
February 3, 2026   Case Laws Income Tax
Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
February 3, 2026   Case Laws Income Tax
Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
February 3, 2026   Case Laws Income Tax
Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
February 3, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
February 3, 2026   Case Laws Income Tax
Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
February 3, 2026   Case Laws Income Tax
Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
February 3, 2026   Case Laws Income Tax
Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
February 3, 2026   Case Laws Income Tax
Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
February 3, 2026   Case Laws Income Tax
Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
February 3, 2026   Case Laws Income Tax
Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
February 3, 2026   Case Laws Customs
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law question
February 3, 2026   Case Laws Customs
Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
February 3, 2026   Case Laws Service Tax
Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
February 3, 2026   Case Laws IBC
Fraudulent trading and wrongful trading under IBC found on false accounting; appeal dismissed and contribution ordered.
February 3, 2026   Case Laws IBC
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution framework
February 3, 2026   Case Laws Money Laundering
Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions
February 3, 2026   Case Laws Money Laundering
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings

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DGFT

Para 5.17(a) of the HBP (FTP 2023) permits reduction of Annual...

Average Export Obligation Relief: reduce EPCG annual EO where sector exports fell over the FTP threshold, and re fix licences accordingly.

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DGFT February 28, 2026 Circulars
Para 5.17(a) of the HBP (FTP 2023) permits reduction of Annual Average Export Obligation (EO) for EPCG authorisations where a sector/product group records over 5% decline in exports in 2024-25 versus 2023-24; Regional Authorities must re-fix EOs accordingly and endorse reductions in licence files and amendment sheets. Regional Offices must, when considering EO discharge or shortfall actions, apply earlier policy circulars referenced and account for those precedents before issuing demand notices or EODC; this requirement must be included in the EODC check-sheet. Issued with DGFT approval.
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Acts Income Tax
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