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    January 27, 2026   Case Laws Income Tax
    Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
    January 27, 2026   Case Laws Income Tax
    TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
    January 27, 2026   Case Laws Income Tax
    Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
    January 27, 2026   Case Laws Income Tax
    Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
    January 27, 2026   Case Laws Income Tax
    Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
    January 27, 2026   Case Laws Income Tax
    Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
    January 27, 2026   Case Laws Income Tax
    Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
    January 27, 2026   Case Laws Income Tax
    Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
    January 27, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    January 27, 2026   Case Laws Income Tax
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    January 27, 2026   Case Laws Income Tax
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    January 27, 2026   Case Laws Income Tax
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    January 27, 2026   Case Laws Income Tax
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    January 27, 2026   Case Laws Income Tax
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    January 27, 2026   Case Laws Income Tax
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
    January 27, 2026   Case Laws Income Tax
    Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
    January 27, 2026   Case Laws Income Tax
    Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
    January 27, 2026   Case Laws Customs
    Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
    January 27, 2026   Case Laws Customs
    Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
    January 27, 2026   Case Laws Customs
    Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
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January 27, 2026   Case Laws Income Tax
Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
January 27, 2026   Case Laws Income Tax
TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
January 27, 2026   Case Laws Income Tax
Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
January 27, 2026   Case Laws Income Tax
Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
January 27, 2026   Case Laws Income Tax
Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
January 27, 2026   Case Laws Income Tax
Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
January 27, 2026   Case Laws Income Tax
Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
January 27, 2026   Case Laws Income Tax
Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
January 27, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
January 27, 2026   Case Laws Income Tax
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without concealment set aside
January 27, 2026   Case Laws Income Tax
Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries
January 27, 2026   Case Laws Income Tax
Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
January 27, 2026   Case Laws Income Tax
Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
January 27, 2026   Case Laws Customs
Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
January 27, 2026   Case Laws Customs
Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
January 27, 2026   Case Laws Customs
Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.

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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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