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    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
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    Service Tax on Route Navigation versus Terminal Landing: en route navigation not taxable; terminal landing charges are taxable.
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    Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
    February 18, 2026   Case Laws GST
    Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
    February 18, 2026   Case Laws GST
    Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
    February 18, 2026   Case Laws GST
    Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
    February 18, 2026   Case Laws GST
    Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
    February 18, 2026   Case Laws GST
    Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
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    February 18, 2026   Case Laws Income Tax
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    February 18, 2026   Case Laws Income Tax
    Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
    February 18, 2026   Case Laws Income Tax
    Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
    February 18, 2026   Case Laws Income Tax
    Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.
    February 18, 2026   Case Laws Income Tax
    Reopening of assessment invalid where reasons mismatch; order quashed and remitted for fresh hearing with opportunity to file reply.
    February 18, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.
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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.
February 19, 2026   Case Laws Central Excise
Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
February 18, 2026   Case Laws GST
Habeas Corpus: unlawful remand and failure to provide grounds of arrest justify writ relief and set aside remand.
February 18, 2026   Case Laws GST
Territorial jurisdiction for writs upheld where account debit freeze occurred within limits; bank directed to restore account operation.
February 18, 2026   Case Laws GST
Assignment of leasehold rights is a transfer of immovable property benefits and not a taxable supply of services under GST.
February 18, 2026   Case Laws GST
Classification of Goods: Binding precedent requires reclassification of coconut oil; matter remitted for fresh adjudication.
February 18, 2026   Case Laws GST
Interest on Late Tax Payment and penalty remain where pre-payment options were not exercised; assessment and demand sustained.
February 18, 2026   Case Laws GST
Right to travel upheld as subject to proportionality; limited foreign travel permitted where flight risk is not tangible.
February 18, 2026   Case Laws Income Tax
Limitation for reopening assessments: notice beyond four years invalid if the taxpayer filed a return and disclosed material facts.
February 18, 2026   Case Laws Income Tax
Automatic revival of proceedings: failure to comply with statutory declaration restores parties and permits scheme relief after default.
February 18, 2026   Case Laws Income Tax
Duty drawback credit treated as independent source of income, excluded from industrial undertaking deductions; AO ordered to reassess.
February 18, 2026   Case Laws Income Tax
Interest entitlement for delayed refund: designated authority, not the assessing officer, determines exclusion of period affecting interest.
February 18, 2026   Case Laws Income Tax
Under-reporting immunity under Section 270AA applies absent misreporting; maintained transfer-pricing records secured penalty immunity in this case.
February 18, 2026   Case Laws Income Tax
Reopening of assessment invalid where reasons mismatch; order quashed and remitted for fresh hearing with opportunity to file reply.
February 18, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.

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Customs

A Board circular prescribing a time limit for post-export...

Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

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Customs April 1, 2026 Case Laws AT
A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
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Acts Income Tax
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