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    February 24, 2026   Case Laws Income Tax
    Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
    February 24, 2026   Case Laws Income Tax
    Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
    February 24, 2026   Case Laws Income Tax
    Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
    February 24, 2026   Case Laws Income Tax
    Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
    February 24, 2026   Case Laws Income Tax
    Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
    February 24, 2026   Case Laws Income Tax
    Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
    February 24, 2026   Case Laws Income Tax
    Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
    February 24, 2026   Case Laws Income Tax
    Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
    February 24, 2026   Case Laws Customs
    Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
    February 24, 2026   Case Laws Companies Law
    Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
    February 24, 2026   Case Laws FEMA
    Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
    February 24, 2026   Case Laws Indian Laws
    Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
    February 24, 2026   Case Laws Indian Laws
    Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
    February 24, 2026   Case Laws FEMA
    Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
    February 23, 2026   Circulars DGFT
    Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
    February 23, 2026   Circulars DGFT
    Export factoring support enables eligible MSMEs to claim interest subvention under pilot EPM scheme with regulated factors.
    February 23, 2026   Circulars DGFT
    Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
    February 23, 2026   Case Laws GST
    Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
    February 23, 2026   Case Laws GST
    Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
    February 23, 2026   Case Laws GST
    Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
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February 24, 2026   Case Laws Income Tax
Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
February 24, 2026   Case Laws Income Tax
Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
February 24, 2026   Case Laws Income Tax
Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
February 24, 2026   Case Laws Income Tax
Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
February 24, 2026   Case Laws Income Tax
Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
February 24, 2026   Case Laws Income Tax
Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
February 24, 2026   Case Laws Income Tax
Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
February 24, 2026   Case Laws Income Tax
Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to refusal.
February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 24, 2026   Case Laws Companies Law
Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
February 24, 2026   Case Laws FEMA
Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
February 24, 2026   Case Laws Indian Laws
Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
February 24, 2026   Case Laws Indian Laws
Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
February 24, 2026   Case Laws FEMA
Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
February 23, 2026   Circulars DGFT
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and governance.
February 23, 2026   Circulars DGFT
Export factoring support enables eligible MSMEs to claim interest subvention under pilot EPM scheme with regulated factors.
February 23, 2026   Circulars DGFT
Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
February 23, 2026   Case Laws GST
Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
February 23, 2026   Case Laws GST
Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
February 23, 2026   Case Laws GST
Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.

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Customs

Regulation 3 of the Electronic Cargo Tracking System...

Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.

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Customs March 12, 2026 Circulars
Regulation 3 of the Electronic Cargo Tracking System Regulations, 2019 is substituted by the CBIC Amendment Regulations, 2025 to specify that ECTS transshipment procedures apply to cargo moved from Kolkata and Haldia to: (a) Birgunj, Nepal by rail; (b) Batnaha in India by rail and onward by road to Biratnagar, Nepal; (c) Biratnagar, Nepal by rail; and (d) Indian Customs Yard, Jogbani in India by rail and onward by road to Biratnagar, Nepal. All other transshipment procedures remain governed by the ECTS Regulations, 2019; queries directed to the Nepal/Bhutan Unit, Custom House, Kolkata.
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Acts Income Tax
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