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    March 19, 2026   Case LawsGST
    Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
    March 19, 2026   Case LawsGST
    Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
    March 19, 2026   Case LawsGST
    Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
    March 19, 2026   Case LawsGST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case LawsIncome Tax
    Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
    March 19, 2026   Case LawsIncome Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case LawsIncome Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case LawsIncome Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case LawsIncome Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case LawsIncome Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case LawsIncome Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case LawsIncome Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case LawsIncome Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case LawsIncome Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case LawsIncome Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case LawsIncome Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case LawsIncome Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case LawsIncome Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case LawsIncome Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case LawsIncome Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
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    March 19, 2026   Case Laws GST
    Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
    March 19, 2026   Case Laws GST
    Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
    March 19, 2026   Case Laws GST
    Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
    March 19, 2026   Case Laws GST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case Laws Income Tax
    Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
    March 19, 2026   Case Laws Income Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
    March 19, 2026   Case Laws Income Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case Laws Income Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.

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      Home› Highlights › IBC › 2026 › March, 2026 › This
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      IBC

      Mandates electronic filing of prescribed Forms to monitor...

      Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.

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      IBCMarch 10, 2026Circulars
      Mandates electronic filing of prescribed Forms to monitor insolvency resolution processes for personal guarantors to corporate debtors and requires resolution professionals to submit specified periodic reports and enclosures on the Board's online platform. The Board (IBBI) has developed six Form templates with fixed timelines (monthly or quarterly) tied to statutory milestones (sections 94-119 and related regulations) and provides DSC/e-sign and OTP-based modification authentication. Transitional deadlines for existing cases are prescribed to 31 March 2026 and 30 June 2026; penalties for delayed or inaccurate filings to be imposed only after 30 June 2026. Non-compliance or inaccurate submissions expose the IP to regulatory action including refusal to issue or renew assignment authorisation.
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      ActsIncome Tax
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