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    February 26, 2026   Case LawsIncome Tax
    Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
    February 26, 2026   Case LawsIncome Tax
    Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
    February 26, 2026   Case LawsIncome Tax
    Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
    February 26, 2026   Case LawsIncome Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case LawsIncome Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case LawsIncome Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
    February 26, 2026   Case LawsIncome Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case LawsIncome Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
    February 26, 2026   Case LawsIncome Tax
    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
    February 26, 2026   Case LawsIncome Tax
    Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
    February 26, 2026   Case LawsIncome Tax
    Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
    February 26, 2026   Case LawsIncome Tax
    Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
    February 26, 2026   Case LawsBenami Property
    Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
    February 26, 2026   Case LawsCustoms
    Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
    February 26, 2026   Case LawsCustoms
    Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
    February 26, 2026   Case LawsCustoms
    Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
    February 26, 2026   Case LawsCompanies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case LawsIBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case LawsIBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
    February 26, 2026   Case LawsIBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
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    February 26, 2026   Case Laws Income Tax
    Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
    February 26, 2026   Case Laws Income Tax
    Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
    February 26, 2026   Case Laws Income Tax
    Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
    February 26, 2026   Case Laws Income Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case Laws Income Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case Laws Income Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assessment.
    February 26, 2026   Case Laws Income Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case Laws Income Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
    February 26, 2026   Case Laws Income Tax
    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
    February 26, 2026   Case Laws Income Tax
    Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
    February 26, 2026   Case Laws Income Tax
    Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
    February 26, 2026   Case Laws Income Tax
    Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
    February 26, 2026   Case Laws Benami Property
    Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets as estate property.
    February 26, 2026   Case Laws Customs
    Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
    February 26, 2026   Case Laws Customs
    Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
    February 26, 2026   Case Laws Customs
    Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.
    February 26, 2026   Case Laws IBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.

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      Home› Highlights › Central Excise › 2026 › March, 2026 › This
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      Central Excise

      Procedural irregularity: returning a rebate application without...

      Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.

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      Central ExciseMarch 2, 2026Case LawsHC
      Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period.
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      ActsIncome Tax
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