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    February 18, 2026   Case Laws Income Tax
    Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
    February 18, 2026   Case Laws Income Tax
    Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
    February 18, 2026   Case Laws Income Tax
    Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
    February 18, 2026   Case Laws Income Tax
    Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
    February 18, 2026   Case Laws Customs
    Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
    February 18, 2026   Case Laws Customs
    Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
    February 18, 2026   Case Laws Customs
    Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
    February 18, 2026   Case Laws Companies Law
    Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
    February 18, 2026   Case Laws IBC
    Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
    February 18, 2026   Case Laws IBC
    Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
    February 18, 2026   Case Laws FEMA
    Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
    February 18, 2026   Case Laws Law of Competition
    Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation...
    February 18, 2026   Case Laws Money Laundering
    Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
    February 18, 2026   Case Laws Central Excise
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    February 18, 2026   Case Laws GST
    Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
    February 18, 2026   Case Laws Indian Laws
    Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
    February 17, 2026   Notifications FEMA
    External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
    February 17, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
    February 17, 2026   Circulars FEMA
    External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
    February 17, 2026   Circulars SEBI
    Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
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February 18, 2026   Case Laws Income Tax
Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars loss claim.
February 18, 2026   Case Laws Income Tax
Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
February 18, 2026   Case Laws Income Tax
Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
February 18, 2026   Case Laws Income Tax
Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
February 18, 2026   Case Laws Customs
Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
February 18, 2026   Case Laws Customs
Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
February 18, 2026   Case Laws Customs
Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
February 18, 2026   Case Laws Companies Law
Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
February 18, 2026   Case Laws IBC
Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
February 18, 2026   Case Laws IBC
Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
February 18, 2026   Case Laws FEMA
Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
February 18, 2026   Case Laws Law of Competition
Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation directed.
February 18, 2026   Case Laws Money Laundering
Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
February 18, 2026   Case Laws Central Excise
Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
February 18, 2026   Case Laws GST
Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
February 18, 2026   Case Laws Indian Laws
Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
February 17, 2026   Notifications FEMA
External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
February 17, 2026   Notifications Customs
Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
February 17, 2026   Circulars FEMA
External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
February 17, 2026   Circulars SEBI
Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and supervision.

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Customs

SCMTR implementation has been extended through the transitional...

SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.

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Customs April 9, 2026 Circulars
SCMTR implementation has been extended through the transitional period till 30 June 2026, while import-export manifest messages remain successfully implemented pan-India and stuffing messages are live at all sites. During the extended timeline, stakeholders must submit correct electronic declarations in the prescribed format, as uniformity in stuffing message filing is still being achieved and some messages remain under development and testing across ICDs, CFSs, SEZs and gateway ports. Weekly awareness and outreach programmes will be conducted to support compliance and address implementation issues, and difficulties may be reported to the SCMTR Cell for prompt resolution.
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Acts Income Tax
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