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    February 25, 2026   Case Laws Income Tax
    Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
    February 25, 2026   Case Laws Income Tax
    Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
    February 25, 2026   Case Laws Income Tax
    Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
    February 25, 2026   Case Laws Income Tax
    Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
    February 25, 2026   Case Laws Benami Property
    Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
    February 25, 2026   Case Laws Customs
    Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
    February 25, 2026   Case Laws Customs
    Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty...
    February 25, 2026   Case Laws Customs
    Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
    February 25, 2026   Case Laws Companies Law
    Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
    February 25, 2026   Case Laws IBC
    Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
    February 25, 2026   Case Laws IBC
    Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
    February 25, 2026   Case Laws IBC
    Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.
    February 25, 2026   Case Laws FEMA
    FOB Valuation: protective-agent commissions affect export duty and can trigger civil penalties and director liability.
    February 25, 2026   Case Laws FEMA
    Binding effect of an approved resolution plan confirmed following restoration of its approval; impugned order set aside and appeal allowed.
    February 25, 2026   Case Laws Money Laundering
    Reverse burden of proof obliges owners to substantiate lawful sources for attached assets, or assets may be treated as proceeds of crime.
    February 25, 2026   Case Laws Money Laundering
    Burden of proof under Section 24: failure to disclose money trail justified confirmation of provisional attachment of properties.
    February 25, 2026   Case Laws Indian Laws
    CENVAT credit adjustment: arbitral award set aside where arbitrator exceeded contract terms by deducting MGCC shortfall.
    February 24, 2026   Notifications DGFT
    RoDTEP rate rationalisation reduces applicable export incentive rates and value caps, with immediate operative effect.
    February 24, 2026   Circulars Customs
    Split Indicator Flag updated: 'Y', 'N' and mandatory 'F' introduced to close split BL sets and prevent validation errors.
    February 24, 2026   Circulars DGFT
    Logistics support for hinterland exporters: partial freight reimbursement for eligible MSMEs, subject to caps and application procedures.
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February 25, 2026   Case Laws Income Tax
Uncorroborated third party evidence cannot sustain a protective addition for alleged cash on money; appeal allowed.
February 25, 2026   Case Laws Income Tax
Foreign Contribution classification: NRI personal savings via normal banking not treated as foreign contribution; cancellation unsupported.
February 25, 2026   Case Laws Income Tax
Reasonableness of salary: increased remuneration upheld where expanded duties, experience and managing-committee approval justify payment.
February 25, 2026   Case Laws Income Tax
Reason to believe in reopening: reliance on third party data without independent assessment vitiated formation of belief, reopening quashed.
February 25, 2026   Case Laws Benami Property
Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.
February 25, 2026   Case Laws Customs
Service of show-cause notice must be proved; absence breaches natural justice and defeats re-determination reliance on waiver.
February 25, 2026   Case Laws Customs
Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty.
February 25, 2026   Case Laws Customs
Classification of women's jackets as woven, not knitted, upheld; penalty for fraud/collusion rejected and reassessment permitted.
February 25, 2026   Case Laws Companies Law
Merger of interim and final orders can render appeals infructuous when a comprehensive supervisory order absorbs earlier relief.
February 25, 2026   Case Laws IBC
Priority of insolvency proceedings: CIRP initiation allowed despite pending company petitions when scheme timelines were missed.
February 25, 2026   Case Laws IBC
Written waiver requirement: absence of an express written waiver in a debenture trust deed defeats estoppel and supports admission under Section 7.
February 25, 2026   Case Laws IBC
Association Registration validity upheld; authority ordered to hand over maintenance and IFMS to registered association under IRP supervision.
February 25, 2026   Case Laws FEMA
FOB Valuation: protective-agent commissions affect export duty and can trigger civil penalties and director liability.
February 25, 2026   Case Laws FEMA
Binding effect of an approved resolution plan confirmed following restoration of its approval; impugned order set aside and appeal allowed.
February 25, 2026   Case Laws Money Laundering
Reverse burden of proof obliges owners to substantiate lawful sources for attached assets, or assets may be treated as proceeds of crime.
February 25, 2026   Case Laws Money Laundering
Burden of proof under Section 24: failure to disclose money trail justified confirmation of provisional attachment of properties.
February 25, 2026   Case Laws Indian Laws
CENVAT credit adjustment: arbitral award set aside where arbitrator exceeded contract terms by deducting MGCC shortfall.
February 24, 2026   Notifications DGFT
RoDTEP rate rationalisation reduces applicable export incentive rates and value caps, with immediate operative effect.
February 24, 2026   Circulars Customs
Split Indicator Flag updated: 'Y', 'N' and mandatory 'F' introduced to close split BL sets and prevent validation errors.
February 24, 2026   Circulars DGFT
Logistics support for hinterland exporters: partial freight reimbursement for eligible MSMEs, subject to caps and application procedures.

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Income Tax

The due date for issuance of TDS certificates under section 203...

TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

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Income Tax March 27, 2026 Circulars
The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
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Acts Income Tax
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