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    February 9, 2026   Circulars DGFT
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February 9, 2026   Circulars DGFT
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger automatic review.
February 9, 2026   Circulars DGFT
Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.
February 9, 2026   Circulars SEBI
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to parties.
February 9, 2026   Circulars SEBI
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule changes.
February 9, 2026   Case Laws Income Tax
Reopening of assessment for AY 2012-13 time-barred after search in FY 2021-22; notice under Section 148 set aside
February 9, 2026   Case Laws Income Tax
Deductibility of compensation for exchange rate loss upheld where contractual clause and commercial expediency support allowance
February 9, 2026   Case Laws Income Tax
Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
February 9, 2026   Case Laws Income Tax
Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
February 9, 2026   Case Laws Income Tax
Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
February 9, 2026   Case Laws Income Tax
Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
February 9, 2026   Case Laws Income Tax
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowances upheld
February 9, 2026   Case Laws Income Tax
Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
February 9, 2026   Case Laws Income Tax
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for exemption
February 9, 2026   Case Laws GST
Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
February 9, 2026   Case Laws GST
Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
February 9, 2026   Case Laws Income Tax
Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
February 9, 2026   Case Laws Income Tax
Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
February 9, 2026   Case Laws Income Tax
Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
February 9, 2026   Case Laws Income Tax
Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
February 9, 2026   Case Laws Customs
Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender

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GST

Recovery of water charges by a home owners' association was held...

Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.

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GST April 6, 2026 Case Laws AAR
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
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Acts Income Tax
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