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    February 6, 2026   Case Laws Income Tax
    Tax disallowance under section 40(a)(ia) on charitable trust payments assessed as other sources deleted by ITAT
    February 6, 2026   Case Laws Income Tax
    Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
    February 6, 2026   Case Laws Benami Property
    Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
    February 6, 2026   Case Laws Customs
    Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
    February 6, 2026   Case Laws Customs
    Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
    February 6, 2026   Case Laws Customs
    Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
    February 6, 2026   Case Laws Customs
    Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
    February 6, 2026   Case Laws IBC
    Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
    February 6, 2026   Case Laws IBC
    Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
    February 6, 2026   Case Laws IBC
    Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
    February 6, 2026   Case Laws Service Tax
    Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
    February 6, 2026   Case Laws Service Tax
    Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    February 6, 2026   Case Laws Service Tax
    Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
    February 6, 2026   Case Laws Indian Laws
    Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
    February 5, 2026   Notifications Customs
    Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
    February 5, 2026   Circulars SEBI
    Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
    February 5, 2026   Case Laws GST
    Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
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February 6, 2026   Case Laws Income Tax
Tax disallowance under section 40(a)(ia) on charitable trust payments assessed as other sources deleted by ITAT
February 6, 2026   Case Laws Income Tax
Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
February 6, 2026   Case Laws Benami Property
Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
February 6, 2026   Case Laws Customs
Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
February 6, 2026   Case Laws Customs
Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
February 6, 2026   Case Laws Customs
Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
February 6, 2026   Case Laws Customs
Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
February 6, 2026   Case Laws IBC
Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
February 6, 2026   Case Laws IBC
Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
February 6, 2026   Case Laws IBC
Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
February 6, 2026   Case Laws Service Tax
Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
February 6, 2026   Case Laws Service Tax
Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalties set aside
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
February 6, 2026   Case Laws Service Tax
Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
February 6, 2026   Case Laws Indian Laws
Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
February 5, 2026   Notifications Customs
Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
February 5, 2026   Circulars SEBI
Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
February 5, 2026   Case Laws GST
Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance

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SEBI

Mutual funds must value physical Gold and Silver using polled...

Valuation of Physical Gold and Silver: mutual funds must use polled spot exchange prices for domestic valuation, effective April 1, 2026.

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SEBI February 28, 2026 Circulars
Mutual funds must value physical Gold and Silver using polled spot prices published by recognized stock exchanges used for settlement of physically delivered Gold and Silver derivatives, effective April 1, 2026; valuations must follow the Seventh Schedule investment valuation norms and the spot polling mechanism must comply with SEBI's spot polling guidelines. AMFI, in consultation with SEBI, will prescribe a uniform policy for implementation. The change is mandated under Regulation 22(9) and 63(9) of SEBI (Mutual Funds) Regulations, 2026, and issued exercising powers under Section 11(1) read with Regulation 77 of the 1996 Regulations.
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Acts Income Tax
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