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    February 13, 2026   Case Laws GST
    Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
    February 13, 2026   Case Laws GST
    GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
    February 13, 2026   Case Laws GST
    Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
    February 13, 2026   Case Laws GST
    Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
    February 13, 2026   Case Laws GST
    Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.
    February 13, 2026   Case Laws GST
    Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.
    February 13, 2026   Case Laws Income Tax
    TDS on annual lease rent to development authority upheld; appeals rejected following prior authoritative rulings
    February 13, 2026   Case Laws Income Tax
    Delay in filing Form 10B for charitable trust: 50 day delay condoned and exemption under Section 11 to be reconsidered.
    February 13, 2026   Case Laws Income Tax
    Business reorganisation orders and modified returns: re-scrutiny barred where assessment was pending; scrutiny notices quashed under income tax law
    February 13, 2026   Case Laws Income Tax
    Deduction claim for airport fuel farm under Section 80-IA upheld where fuel farm is integral and agreement with statutory authority satisfied
    February 13, 2026   Case Laws Income Tax
    Reopening of income tax assessment based on third party loose papers ruled invalid, notice under section 148 quashed.
    February 13, 2026   Case Laws Income Tax
    Issuance of shares to promoters: DCF valuation upheld and addition under section 56(2)(viib) deleted, appeal allowed.
    February 13, 2026   Case Laws Income Tax
    Donations to unrecognized political parties and tax deduction: tribunal finds no evidence of backdoor benefit, deduction allowed.
    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
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    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.
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February 13, 2026   Case Laws GST
Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
February 13, 2026   Case Laws GST
GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
February 13, 2026   Case Laws GST
Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
February 13, 2026   Case Laws GST
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions
February 13, 2026   Case Laws GST
Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.
February 13, 2026   Case Laws GST
Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.
February 13, 2026   Case Laws Income Tax
TDS on annual lease rent to development authority upheld; appeals rejected following prior authoritative rulings
February 13, 2026   Case Laws Income Tax
Delay in filing Form 10B for charitable trust: 50 day delay condoned and exemption under Section 11 to be reconsidered.
February 13, 2026   Case Laws Income Tax
Business reorganisation orders and modified returns: re-scrutiny barred where assessment was pending; scrutiny notices quashed under income tax law
February 13, 2026   Case Laws Income Tax
Deduction claim for airport fuel farm under Section 80-IA upheld where fuel farm is integral and agreement with statutory authority satisfied
February 13, 2026   Case Laws Income Tax
Reopening of income tax assessment based on third party loose papers ruled invalid, notice under section 148 quashed.
February 13, 2026   Case Laws Income Tax
Issuance of shares to promoters: DCF valuation upheld and addition under section 56(2)(viib) deleted, appeal allowed.
February 13, 2026   Case Laws Income Tax
Donations to unrecognized political parties and tax deduction: tribunal finds no evidence of backdoor benefit, deduction allowed.
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.

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Income Tax

A common satisfaction note recorded under section 153C for...

Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.

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Income Tax March 25, 2026 Case Laws AT
A common satisfaction note recorded under section 153C for multiple assessment years was held to be legally unsustainable. The Tribunal, following co-ordinate bench authority, accepted that satisfaction must be recorded separately for each assessment year because a consolidated note defeats valid assumption of jurisdiction. On that basis, the assessments for the relevant years were quashed.
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Acts Income Tax
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