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    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
    February 26, 2026   Case Laws IBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
    February 26, 2026   Case Laws FEMA
    Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
    February 26, 2026   Case Laws FEMA
    Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
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    Burden of proof in provisional attachment: failure to prove lawful sources upheld and attachment sustained.
    February 25, 2026   Notifications DGFT
    Export policy amendment for wheat permits limited authorised exports while retaining food security exemptions and separate modalities.
    February 25, 2026   Notifications DGFT
    Export restriction on wheat flour eased to allow a limited additional export allocation, subject to DGFT modalities.
    February 25, 2026   Notifications SEZ
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    February 25, 2026   Circulars DGFT
    Tariff Rate Quota deadline extended: TRQ applications for specified FTAs must be filed by 15 March 2026.
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    Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
    February 25, 2026   Circulars DGFT
    Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
    February 25, 2026   Circulars Customs
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    February 25, 2026   Circulars Customs
    Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
    February 25, 2026   Case Laws GST
    Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
    February 25, 2026   Case Laws GST
    Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
    February 25, 2026   Case Laws GST
    Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
    February 25, 2026   Case Laws GST
    Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
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February 26, 2026   Case Laws Companies Law
Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
February 26, 2026   Case Laws IBC
Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
February 26, 2026   Case Laws IBC
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.
February 26, 2026   Case Laws IBC
Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
February 26, 2026   Case Laws FEMA
Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
February 26, 2026   Case Laws FEMA
Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
February 26, 2026   Case Laws Money Laundering
Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.
February 26, 2026   Case Laws Money Laundering
Burden of proof in provisional attachment: failure to prove lawful sources upheld and attachment sustained.
February 25, 2026   Notifications DGFT
Export policy amendment for wheat permits limited authorised exports while retaining food security exemptions and separate modalities.
February 25, 2026   Notifications DGFT
Export restriction on wheat flour eased to allow a limited additional export allocation, subject to DGFT modalities.
February 25, 2026   Notifications SEZ
De-notification of SEZ land permits repurposing a parcel for infrastructure while retaining SEZ area under SEZ Act procedures.
February 25, 2026   Circulars DGFT
Tariff Rate Quota deadline extended: TRQ applications for specified FTAs must be filed by 15 March 2026.
February 25, 2026   Circulars DGFT
Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
February 25, 2026   Circulars DGFT
Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
February 25, 2026   Circulars Customs
HSNS Declaration filing: portal requires detailed goods/machine data, documents, verification; submissions generate unique machine IDs and are final.
February 25, 2026   Circulars Customs
Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
February 25, 2026   Case Laws GST
Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
February 25, 2026   Case Laws GST
Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
February 25, 2026   Case Laws GST
Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
February 25, 2026   Case Laws GST
Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.

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Income Tax

Additions founded on uncorroborated seized loose papers and...

Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.

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Income Tax March 16, 2026 Case Laws AT
Additions founded on uncorroborated seized loose papers and undated marketing 'welcome' letters, and extrapolation of alleged sales using portal rates, are unsustainable where no receipts, bank trail, agreements or buyer admissions exist; such additions were deleted. Reliance on a DVO valuation to estimate unaccounted construction expenditure was held arbitrary where payments appeared in books with bank credits and TDS and no independent enquiry supported out of books spending; that addition was deleted. Higher gross profit in jewellery was not treated as unexplained credit where audited books, stock records and verifiable purchases supported receipts. Unsecured loans supported by bank evidence, confirmations and repayments were not taxable as unexplained credit. Approval under section 153D was found valid.
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Acts Income Tax
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