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    February 16, 2026   Case Laws Income Tax
    Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
    February 16, 2026   Case Laws Benami Property
    Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.
    February 16, 2026   Case Laws Customs
    Ministerial certificate for import grade binds other importers, enabling challenge to redemption fine and personal penalty.
    February 16, 2026   Case Laws Customs
    Regulatory time limit for disciplinary orders: missing 90 day deadline led to revocation order being set aside.
    February 16, 2026   Case Laws Customs
    Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissi...
    February 16, 2026   Case Laws Customs
    Exemption from Integrated Tax: Notification No.45/2017-Cus covers IGST, and denials of that exemption were set aside.
    February 16, 2026   Case Laws IBC
    Financial debt characterization: share subscription money excluded as deposit, so insolvency petition was not maintainable.
    February 16, 2026   Case Laws IBC
    Invocation of guarantee: Form B demand notice does not substitute prior invocation; no default absent prior invocation, petition set aside.
    February 16, 2026   Case Laws IBC
    Pre-existing contractual disputes can bar CIRP admission if substantial and bona fide; liquidated damages require full adjudication.
    February 16, 2026   Case Laws IBC
    Finality of Arbitral Award upheld, enabling insolvency admission and limiting delay defence under applicable writ relief.
    February 16, 2026   Case Laws IBC
    Limitation under Article 137 bars belated insolvency applications invoking guarantees; delayed Section 94 invocation dismissed as time barred.
    February 16, 2026   Case Laws IBC
    Closure of Corporate Insolvency Resolution Process; promoter to fund completion under IRP supervision and allottees may refile.
    February 16, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA: forensic audit is guidance; land and post formation LLP property attachments partly set aside.
    February 16, 2026   Case Laws Service Tax
    Double taxation by single entity: tax paid under a different registration cannot be recovered twice; demand and penalties set aside.
    February 16, 2026   Case Laws Indian Laws
    Substitution of Arbitrator: substitute should continue proceedings and prior hearings are preserved, protecting third party rights.
    February 14, 2026   Notifications Customs
    Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver; revised values effective 14 February 2026.
    February 14, 2026   Circulars DGFT
    Foreign Trade Policy amendment updates a Dubai laboratory's registered suffix from DMCC to FZCO, effective immediately.
    February 14, 2026   Case Laws GST
    Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
    February 14, 2026   Case Laws GST
    Alternative remedy of appeal requires petitioner to pursue an appeal with delay condonation; court relegates challenge to the appellate forum.
    February 14, 2026   Case Laws GST
    Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.
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February 16, 2026   Case Laws Income Tax
Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
February 16, 2026   Case Laws Benami Property
Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.
February 16, 2026   Case Laws Customs
Ministerial certificate for import grade binds other importers, enabling challenge to redemption fine and personal penalty.
February 16, 2026   Case Laws Customs
Regulatory time limit for disciplinary orders: missing 90 day deadline led to revocation order being set aside.
February 16, 2026   Case Laws Customs
Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissible.
February 16, 2026   Case Laws Customs
Exemption from Integrated Tax: Notification No.45/2017-Cus covers IGST, and denials of that exemption were set aside.
February 16, 2026   Case Laws IBC
Financial debt characterization: share subscription money excluded as deposit, so insolvency petition was not maintainable.
February 16, 2026   Case Laws IBC
Invocation of guarantee: Form B demand notice does not substitute prior invocation; no default absent prior invocation, petition set aside.
February 16, 2026   Case Laws IBC
Pre-existing contractual disputes can bar CIRP admission if substantial and bona fide; liquidated damages require full adjudication.
February 16, 2026   Case Laws IBC
Finality of Arbitral Award upheld, enabling insolvency admission and limiting delay defence under applicable writ relief.
February 16, 2026   Case Laws IBC
Limitation under Article 137 bars belated insolvency applications invoking guarantees; delayed Section 94 invocation dismissed as time barred.
February 16, 2026   Case Laws IBC
Closure of Corporate Insolvency Resolution Process; promoter to fund completion under IRP supervision and allottees may refile.
February 16, 2026   Case Laws Money Laundering
Provisional attachment under PMLA: forensic audit is guidance; land and post formation LLP property attachments partly set aside.
February 16, 2026   Case Laws Service Tax
Double taxation by single entity: tax paid under a different registration cannot be recovered twice; demand and penalties set aside.
February 16, 2026   Case Laws Indian Laws
Substitution of Arbitrator: substitute should continue proceedings and prior hearings are preserved, protecting third party rights.
February 14, 2026   Notifications Customs
Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver; revised values effective 14 February 2026.
February 14, 2026   Circulars DGFT
Foreign Trade Policy amendment updates a Dubai laboratory's registered suffix from DMCC to FZCO, effective immediately.
February 14, 2026   Case Laws GST
Service of affiliation is not covered by the admission/examination exemption and affiliation fees attract GST.
February 14, 2026   Case Laws GST
Alternative remedy of appeal requires petitioner to pursue an appeal with delay condonation; court relegates challenge to the appellate forum.
February 14, 2026   Case Laws GST
Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.

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Income Tax

Income-tax Rules, 2026 prescribe comprehensive operational...

Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.

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Income Tax March 21, 2026 Notifications
Income-tax Rules, 2026 prescribe comprehensive operational measures: definitions and commencement; domestic dividend declaration and payment requirements; conditions and procedure for notification of recognised stock exchanges; valuation and fair market value methodologies for shares, firms and foreign entities and formulae for attributing income to assets in India; procedures for notification of zero coupon bonds and associated investment and reporting conditions; computation rules for period of holding and capital gains; residence and stay computation for seafarers; extensive transfer pricing framework including comparability, most-appropriate-method selection, dataset and arm's-length range rules, safe-harbour parameters and advance pricing agreement procedures; perquisites valuation, deduction, audit and reporting forms and multiple sectoral procedural provisions and prescribed forms.
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Acts Income Tax
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