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    February 14, 2026   Case Laws Income Tax
    ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
    February 14, 2026   Case Laws Income Tax
    Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
    February 14, 2026   Case Laws Income Tax
    Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
    February 14, 2026   Case Laws Income Tax
    Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
    February 14, 2026   Case Laws Income Tax
    Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
    February 14, 2026   Case Laws Income Tax
    Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
    February 14, 2026   Case Laws Customs
    Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
    February 14, 2026   Case Laws Customs
    Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
    February 14, 2026   Case Laws Customs
    Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
    February 14, 2026   Case Laws Customs
    Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
    February 14, 2026   Case Laws Customs
    Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
    February 14, 2026   Case Laws Customs
    Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
    February 14, 2026   Case Laws Central Excise
    Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
    February 14, 2026   Case Laws Indian Laws
    Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
    February 14, 2026   Case Laws Indian Laws
    Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
    February 13, 2026   Notifications Companies Law
    Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
    February 13, 2026   Notifications SEZ
    De-notification of SEZ land in New Kolkata Township Rajarhat reduces SEZ area and converts specified plot to DTA use.
    February 13, 2026   Notifications Customs
    Toluene Di Isocyanate (TDI) imports face renewed anti dumping duties with producer specific rates and five year imposition effective immediately
    February 13, 2026   Circulars SEBI
    Social Stock Exchange framework consolidates rules, prescribes NPO registration, ZCZP issuance, and mandatory impact and financial disclosures.
    February 13, 2026   Circulars SEBI
    Capacity Planning and Real Time Performance Monitoring for Commodity Derivatives mandates 2x installed capacity and policy submission.
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February 14, 2026   Case Laws Income Tax
ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
February 14, 2026   Case Laws Income Tax
Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
February 14, 2026   Case Laws Income Tax
Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
February 14, 2026   Case Laws Income Tax
Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
February 14, 2026   Case Laws Income Tax
Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
February 14, 2026   Case Laws Income Tax
Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
February 14, 2026   Case Laws Customs
Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
February 14, 2026   Case Laws Customs
Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after circular.
February 14, 2026   Case Laws Customs
Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
February 14, 2026   Case Laws Customs
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalty.
February 14, 2026   Case Laws Customs
Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
February 14, 2026   Case Laws Customs
Classification of aircraft and helicopter parts: bespoke components held classifiable as other parts under tariff item 88073000.
February 14, 2026   Case Laws Central Excise
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and classification follows
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque after bank merger raises factual issues on insufficiency and validity; trial required, quashing denied
February 14, 2026   Case Laws Indian Laws
Dishonour of cheque and director liability: independent/non executive directors protected, CFO held personally liable thereafter.
February 13, 2026   Notifications Companies Law
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director.
February 13, 2026   Notifications SEZ
De-notification of SEZ land in New Kolkata Township Rajarhat reduces SEZ area and converts specified plot to DTA use.
February 13, 2026   Notifications Customs
Toluene Di Isocyanate (TDI) imports face renewed anti dumping duties with producer specific rates and five year imposition effective immediately
February 13, 2026   Circulars SEBI
Social Stock Exchange framework consolidates rules, prescribes NPO registration, ZCZP issuance, and mandatory impact and financial disclosures.
February 13, 2026   Circulars SEBI
Capacity Planning and Real Time Performance Monitoring for Commodity Derivatives mandates 2x installed capacity and policy submission.

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Income Tax

Dependent Agent Permanent Establishment under Article 5(4) was...

Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.

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Income Tax March 10, 2026 Case Laws AT
Dependent Agent Permanent Establishment under Article 5(4) was examined: the revenue must prove an agent in India habitually exercises authority to conclude contracts or meets alternative sub conditions; sample distributor agreements showed non exclusive distributors purchasing, selling and bearing risk in their own name, with only a limited lawful maximum resale price constraint. Certification of resellers was treated as quality control, not control converting distributors into dependent agents. Website descriptions did not establish customer specific tailoring. As conditions of Article 5(4) were not satisfied, no DAPE arose and attribution of profits to a PE was unwarranted.
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Acts Income Tax
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