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    March 13, 2026   Case Laws Income Tax
    Prima facie satisfaction to reopen under Section 148A does not require witness cross examination; cross examination may follow at Section 147 stage.
    March 13, 2026   Case Laws Income Tax
    Charitable activity test: retained donations fell below monetary threshold so exemption upheld and appeal allowed.
    March 13, 2026   Case Laws Income Tax
    Deduction for additional employee cost under 80JJAA upheld for three years; related disallowances deleted and FTC remitted.
    March 13, 2026   Case Laws Income Tax
    Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
    March 13, 2026   Case Laws Income Tax
    Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
    March 13, 2026   Case Laws Income Tax
    Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
    March 13, 2026   Case Laws Income Tax
    Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
    March 13, 2026   Case Laws Income Tax
    Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
    March 13, 2026   Case Laws Income Tax
    Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
    March 13, 2026   Case Laws Income Tax
    Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
    March 13, 2026   Case Laws Income Tax
    Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
    March 13, 2026   Case Laws Income Tax
    Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
    March 13, 2026   Case Laws Income Tax
    Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
    March 13, 2026   Case Laws Income Tax
    Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
    March 13, 2026   Case Laws Income Tax
    Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
    March 13, 2026   Case Laws Customs
    Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
    March 13, 2026   Case Laws Customs
    Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
    March 13, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
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March 13, 2026   Case Laws Income Tax
Prima facie satisfaction to reopen under Section 148A does not require witness cross examination; cross examination may follow at Section 147 stage.
March 13, 2026   Case Laws Income Tax
Charitable activity test: retained donations fell below monetary threshold so exemption upheld and appeal allowed.
March 13, 2026   Case Laws Income Tax
Deduction for additional employee cost under 80JJAA upheld for three years; related disallowances deleted and FTC remitted.
March 13, 2026   Case Laws Income Tax
Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
March 13, 2026   Case Laws Income Tax
Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction scheme.
March 13, 2026   Case Laws Income Tax
Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
March 13, 2026   Case Laws Income Tax
Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
March 13, 2026   Case Laws Income Tax
Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
March 13, 2026   Case Laws Income Tax
Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
March 13, 2026   Case Laws Income Tax
Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
March 13, 2026   Case Laws Income Tax
Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
March 13, 2026   Case Laws Income Tax
Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
March 13, 2026   Case Laws Income Tax
Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
March 13, 2026   Case Laws Income Tax
Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
March 13, 2026   Case Laws Income Tax
Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
March 13, 2026   Case Laws Customs
Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
March 13, 2026   Case Laws Customs
Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
March 13, 2026   Case Laws Money Laundering
Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.

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SEBI

SEBI grants a one-time relaxation extending the validity of...

SEBI observation letter validity extended one time for affected issues, subject to lead manager undertaking on compliance.

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SEBI April 8, 2026 Circulars
SEBI grants a one-time relaxation extending the validity of observation letters expiring between 1 April 2026 and 30 September 2026 until 30 September 2026, where issuers face market-related delays in public issue planning. The extension is subject to an undertaking from the lead manager confirming compliance with Schedule XVI of the ICDR Regulations when submitting the updated offer document. The circular applies with immediate effect and preserves the existing framework on the validity period of SEBI observations, while temporarily easing lapses caused by uncertain market conditions.
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Acts Income Tax
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