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    February 17, 2026   Circulars SEBI
    Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
    February 17, 2026   Circulars SEBI
    Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
    February 17, 2026   Circulars Customs
    Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
    February 17, 2026   Circulars Customs
    Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
    February 17, 2026   Case Laws GST
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    February 17, 2026   Case Laws GST
    Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
    February 17, 2026   Case Laws GST
    Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
    February 17, 2026   Case Laws GST
    Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
    February 17, 2026   Case Laws GST
    Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
    February 17, 2026   Case Laws GST
    Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
    February 17, 2026   Case Laws Income Tax
    Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
    February 17, 2026   Case Laws Income Tax
    Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
    February 17, 2026   Case Laws Income Tax
    Reopening validity under section 151 requires specified prior sanction; late reassessment notice invalid and quashed.
    February 17, 2026   Case Laws Income Tax
    Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
    February 17, 2026   Case Laws Income Tax
    Deduction under 80-IC reduced where profit suppression in non-eligible unit found; net profit rate averaged to recompute deduction.
    February 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction affirmed: trustee power to add beneficiaries justified reconsideration; AO required to verify genuineness of claims.
    February 17, 2026   Case Laws Income Tax
    Revisional jurisdiction based on conjecture and audit objection is vitiated, so assessing officer's allowance of R&D deduction restored.
    February 17, 2026   Case Laws Income Tax
    Permanent establishment: interest on an income-tax refund treated as treaty interest, capped at a 15% source tax if no PE.
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February 17, 2026   Circulars SEBI
Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and supervision.
February 17, 2026   Circulars SEBI
Regulatory consolidation: Master Circular for RTAs centralises SEBI circulars, prescribes registration, compliance, records, cyber and demat norms.
February 17, 2026   Circulars Customs
Postal export incentives extended to postal-route shipments; exporters must file PBEs on DNK and register on ICEGATE.
February 17, 2026   Circulars Customs
Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.
February 17, 2026   Case Laws GST
Natural Justice breach: meaningless or hurried hearings negate fairness and require fresh adjudication after proper opportunity to be heard.
February 17, 2026   Case Laws GST
Electronic service to the taxpayer's provided email discharges the sender's duty; agent negligence does not invalidate service.
February 17, 2026   Case Laws GST
Show cause notice principle: orders cannot be based on unpleaded grounds, remand required to protect right to be heard.
February 17, 2026   Case Laws GST
Payment under protest does not constitute acceptance; officer must issue a reasoned order and afford hearing.
February 17, 2026   Case Laws GST
Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.
February 17, 2026   Case Laws GST
Fixed establishment triggers state registration where onsite permanence and resources for precast erection create taxable presence.
February 17, 2026   Case Laws GST
Input Tax Credit restriction for construction on own account bars ITC on inputs used to build property intended for letting.
February 17, 2026   Case Laws GST
Place of supply: transactions between Indian supplier and recipient constitute taxable supply, requiring GST registration even if goods stay abroad.
February 17, 2026   Case Laws Income Tax
Withholding Certificate Rate: NIL certificate ordered after 15% issuance; authority directed to issue annual NIL certificates on timely application.
February 17, 2026   Case Laws Income Tax
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision should be considered.
February 17, 2026   Case Laws Income Tax
Reopening validity under section 151 requires specified prior sanction; late reassessment notice invalid and quashed.
February 17, 2026   Case Laws Income Tax
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustment.
February 17, 2026   Case Laws Income Tax
Deduction under 80-IC reduced where profit suppression in non-eligible unit found; net profit rate averaged to recompute deduction.
February 17, 2026   Case Laws Income Tax
Revisionary jurisdiction affirmed: trustee power to add beneficiaries justified reconsideration; AO required to verify genuineness of claims.
February 17, 2026   Case Laws Income Tax
Revisional jurisdiction based on conjecture and audit objection is vitiated, so assessing officer's allowance of R&D deduction restored.
February 17, 2026   Case Laws Income Tax
Permanent establishment: interest on an income-tax refund treated as treaty interest, capped at a 15% source tax if no PE.

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GST

Dealings in second-hand cars are covered by the margin-based...

Margin-based GST valuation for second-hand cars applies only on strict compliance, with Heading 8703 classification and limited advance ruling scope.

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GST April 6, 2026 Case Laws AAR
Dealings in second-hand cars are covered by the margin-based valuation mechanism in Rule 32(5) of the CGST Rules read with Notification No. 8/2018-Central Tax (Rate), but only where the prescribed conditions are strictly met, including no availed input tax credit and supply as such or after minor processing that does not change the goods' nature; negative margin is ignored. Motor vehicles principally designed for transport of persons were classified under Heading 8703, with assessable value determined on the margin basis, but the exact rate of tax was not ruled upon because essential factual particulars were not furnished. The Authority also refused to give general suggestions, treating that request as beyond advance ruling jurisdiction.
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Acts Income Tax
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