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    February 19, 2026   Case Laws GST
    Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
    February 19, 2026   Case Laws GST
    Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
    February 19, 2026   Case Laws GST
    Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
    February 19, 2026   Case Laws GST
    Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
    February 19, 2026   Case Laws GST
    Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
    February 19, 2026   Case Laws GST
    Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
    February 19, 2026   Case Laws GST
    Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
    February 19, 2026   Case Laws Income Tax
    Limitation for penalties tied to assessment linkage and receipt of appellate order, so penalty fell within the prescribed period.
    February 19, 2026   Case Laws Income Tax
    Appeal fee compliance: substantive payment fulfils statutory requirement; missing proof is curable and appeal may be restored for merits.
    February 19, 2026   Case Laws Income Tax
    Presumptive taxation prevents separate additions for unexplained bank deposits when income is declared under the presumptive scheme.
    February 19, 2026   Case Laws Income Tax
    Revision power under section 263: where AO examined uploaded proof of exemption, revision cannot be sustained.
    February 19, 2026   Case Laws Income Tax
    Reasonable cause for non compliance bars penalties under 271D/271E where bona fide transactions and belief are shown.
    February 19, 2026   Case Laws Income Tax
    Prospective application of statutory amendment limits late fee on TDS returns to calculation from 01.06.2015 forward.
    February 19, 2026   Case Laws Income Tax
    Concealment of income requires AO's clear subjective satisfaction before penalty; mere ad hoc estimation alone is insufficient.
    February 19, 2026   Case Laws Income Tax
    Under reporting of income: inadmissible interest deduction that neutralises disclosed income and lacks material disclosure attracts penalty.
    February 19, 2026   Case Laws Income Tax
    AO satisfaction under section 153C must be year specific; blanket satisfactions invalidate assessments and lead to quashing.
    February 19, 2026   Case Laws Customs
    Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
    February 19, 2026   Case Laws Customs
    Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
    February 19, 2026   Case Laws IBC
    Protection of home buyers' interests preserved; third party completion allowed and interim injunctions barred to enable project completion.
    February 19, 2026   Case Laws Service Tax
    Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.
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February 19, 2026   Case Laws GST
Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
February 19, 2026   Case Laws GST
Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
February 19, 2026   Case Laws GST
Limitation for filing appeal paused when certified adjudication order is supplied; appeal to be filed and decided on merits.
February 19, 2026   Case Laws GST
Manual Filing of Appeal: appellate offices must accept manual appeals when the e filing portal prevents electronic submission.
February 19, 2026   Case Laws GST
Penalty for false import declarations requires specific pointed findings and a fresh, reasoned hearing before penalties impose.
February 19, 2026   Case Laws GST
Input Tax Credit pass-through ensured: respondent found to have passed on GST benefit; remaining small payment to buyers to be made.
February 19, 2026   Case Laws GST
Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
February 19, 2026   Case Laws Income Tax
Limitation for penalties tied to assessment linkage and receipt of appellate order, so penalty fell within the prescribed period.
February 19, 2026   Case Laws Income Tax
Appeal fee compliance: substantive payment fulfils statutory requirement; missing proof is curable and appeal may be restored for merits.
February 19, 2026   Case Laws Income Tax
Presumptive taxation prevents separate additions for unexplained bank deposits when income is declared under the presumptive scheme.
February 19, 2026   Case Laws Income Tax
Revision power under section 263: where AO examined uploaded proof of exemption, revision cannot be sustained.
February 19, 2026   Case Laws Income Tax
Reasonable cause for non compliance bars penalties under 271D/271E where bona fide transactions and belief are shown.
February 19, 2026   Case Laws Income Tax
Prospective application of statutory amendment limits late fee on TDS returns to calculation from 01.06.2015 forward.
February 19, 2026   Case Laws Income Tax
Concealment of income requires AO's clear subjective satisfaction before penalty; mere ad hoc estimation alone is insufficient.
February 19, 2026   Case Laws Income Tax
Under reporting of income: inadmissible interest deduction that neutralises disclosed income and lacks material disclosure attracts penalty.
February 19, 2026   Case Laws Income Tax
AO satisfaction under section 153C must be year specific; blanket satisfactions invalidate assessments and lead to quashing.
February 19, 2026   Case Laws Customs
Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set aside.
February 19, 2026   Case Laws Customs
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties.
February 19, 2026   Case Laws IBC
Protection of home buyers' interests preserved; third party completion allowed and interim injunctions barred to enable project completion.
February 19, 2026   Case Laws Service Tax
Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.

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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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