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    February 13, 2026   Case Laws Income Tax
    Employees' provident fund contribution disallowance and other tax adjustments: tribunal upholds some disallowances and allows several deductions
    February 13, 2026   Case Laws Income Tax
    Salary payments to directors and cash payment limits reaffirmed as compliant; disallowance under cash-payment rule rejected by tribunal
    February 13, 2026   Case Laws Income Tax
    Registration under section 12A: Jurisdictional limits prevent PCIT cancellation via transfer under section 127; order quashed.
    February 13, 2026   Case Laws Income Tax
    Rectification of assessment for set off of brought forward losses and unabsorbed depreciation allowed after mistake found in return
    February 13, 2026   Case Laws Benami Property
    Benami transaction fiduciary exception: summary dismissal quashed and trial ordered to determine whether fiduciary trust or concealed benami.
    February 13, 2026   Case Laws Customs
    Provisional release of seized imported multifunctional devices granted subject to 10% bank guarantee and transaction reporting
    February 13, 2026   Case Laws Customs
    Entitlement to refund of CVD/SAD on excess imports under advance authorisation granted; refund to be paid in cash.
    February 13, 2026   Case Laws Customs
    Admissibility of inquiry statements under the Customs Act requires witness examination and cross examination before reliance; penalty quashed.
    February 13, 2026   Case Laws Customs
    Classification of Joss Powder: tribunal rejects perfumery classification, finds duty demand time barred and allows appeal.
    February 13, 2026   Case Laws Companies Law
    Rectification of register and duplicate share certificates affirmed; restoration ordered and market value compensation plus costs awarded
    February 13, 2026   Case Laws IBC
    Liquidation e-auction and re-auction request: court refuses intervention, directs NCLAT to decide on annulment and reserve price.
    February 13, 2026   Case Laws IBC
    Initiation of insolvency proceedings against personal guarantor upheld as appeal dismissed; procedural and merit challenges rejected.
    February 13, 2026   Case Laws IBC
    Operational creditor voting on its own resolution plan found to create conflict of interest and void the approval, leading to liquidation.
    February 13, 2026   Case Laws IBC
    Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
    February 13, 2026   Case Laws IBC
    Limitation for filing IBC appeals: tribunal refuses condonation where appeal filed after 45 day outer limit
    February 13, 2026   Case Laws Money Laundering
    Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
    February 13, 2026   Case Laws Money Laundering
    Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
    February 13, 2026   Case Laws Service Tax
    Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
    February 12, 2026   Case Laws GST
    Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
    February 12, 2026   Case Laws GST
    Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk
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February 13, 2026   Case Laws Income Tax
Employees' provident fund contribution disallowance and other tax adjustments: tribunal upholds some disallowances and allows several deductions
February 13, 2026   Case Laws Income Tax
Salary payments to directors and cash payment limits reaffirmed as compliant; disallowance under cash-payment rule rejected by tribunal
February 13, 2026   Case Laws Income Tax
Registration under section 12A: Jurisdictional limits prevent PCIT cancellation via transfer under section 127; order quashed.
February 13, 2026   Case Laws Income Tax
Rectification of assessment for set off of brought forward losses and unabsorbed depreciation allowed after mistake found in return
February 13, 2026   Case Laws Benami Property
Benami transaction fiduciary exception: summary dismissal quashed and trial ordered to determine whether fiduciary trust or concealed benami.
February 13, 2026   Case Laws Customs
Provisional release of seized imported multifunctional devices granted subject to 10% bank guarantee and transaction reporting
February 13, 2026   Case Laws Customs
Entitlement to refund of CVD/SAD on excess imports under advance authorisation granted; refund to be paid in cash.
February 13, 2026   Case Laws Customs
Admissibility of inquiry statements under the Customs Act requires witness examination and cross examination before reliance; penalty quashed.
February 13, 2026   Case Laws Customs
Classification of Joss Powder: tribunal rejects perfumery classification, finds duty demand time barred and allows appeal.
February 13, 2026   Case Laws Companies Law
Rectification of register and duplicate share certificates affirmed; restoration ordered and market value compensation plus costs awarded
February 13, 2026   Case Laws IBC
Liquidation e-auction and re-auction request: court refuses intervention, directs NCLAT to decide on annulment and reserve price.
February 13, 2026   Case Laws IBC
Initiation of insolvency proceedings against personal guarantor upheld as appeal dismissed; procedural and merit challenges rejected.
February 13, 2026   Case Laws IBC
Operational creditor voting on its own resolution plan found to create conflict of interest and void the approval, leading to liquidation.
February 13, 2026   Case Laws IBC
Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex dispute
February 13, 2026   Case Laws IBC
Limitation for filing IBC appeals: tribunal refuses condonation where appeal filed after 45 day outer limit
February 13, 2026   Case Laws Money Laundering
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribunal.
February 13, 2026   Case Laws Money Laundering
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolution applicant
February 13, 2026   Case Laws Service Tax
Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
February 12, 2026   Case Laws GST
Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
February 12, 2026   Case Laws GST
Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk

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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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