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    March 10, 2026   Case LawsIncome Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case LawsIncome Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case LawsIncome Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case LawsIncome Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case LawsIncome Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case LawsIncome Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case LawsIncome Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case LawsIncome Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case LawsIncome Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case LawsIncome Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case LawsIncome Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case LawsCustoms
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
    March 10, 2026   Case LawsIndian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   CircularsDGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   CircularsCustoms
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case LawsGST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case LawsGST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case LawsGST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case LawsGST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case LawsGST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
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    March 10, 2026   Case Laws Income Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case Laws Income Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case Laws Income Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case Laws Income Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case Laws Income Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case Laws Income Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case Laws Income Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case Laws Income Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case Laws Income Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case Laws Income Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case Laws Income Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case Laws Customs
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.
    March 10, 2026   Case Laws Indian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   Circulars DGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   Circulars Customs
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case Laws GST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case Laws GST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case Laws GST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.

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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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