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    February 17, 2026   Case Laws IBC
    Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
    February 17, 2026   Case Laws IBC
    Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
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    Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
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    Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
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    Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
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    Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
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    Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
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    February 16, 2026   Case Laws Income Tax
    Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
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February 17, 2026   Case Laws IBC
Spectrum as public trust and licensing control prevent its inclusion in corporate insolvency estates under the IBC.
February 17, 2026   Case Laws IBC
Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.
February 17, 2026   Case Laws IBC
Threshold applicability in insolvency petitions limits relief when default date falls outside prescribed period, affecting interest claims.
February 17, 2026   Case Laws IBC
Sanctioned Scheme Binding precludes Section 7 admission where scheme sanction and appellate objections are pending; admission set aside.
February 17, 2026   Case Laws Indian Laws
Prima Facie Authorization: company's authorized employee representation cures initial defect and bars quashing when factual disputes remain.
February 16, 2026   Case Laws Income Tax
Dispute Resolution Panel directions under Section 144C cannot address objections after a final assessment; appeal must proceed uninfluenced.
February 16, 2026   Case Laws Income Tax
Jurisdictional validity of reopening notices: writ relief allowed where notice issued without AO jurisdiction, notice set aside.
February 16, 2026   Case Laws Income Tax
Tax Treaty Relief upheld: nil-rate certificate ordered, with procedural directions for future applications and PE findings.
February 16, 2026   Case Laws Income Tax
Reopening of assessment: AO must form independent subjective satisfaction; reliance solely on audit opinions invalidates reassessment.
February 16, 2026   Case Laws Income Tax
Business expense deductibility for independent contractor services upheld, allowing marketing and MIS contract costs when bona fide and reasonable.
February 16, 2026   Case Laws Income Tax
Gifts from Relatives accepted as genuine with identifying particulars; cash professional fees and partnership withdrawals accepted, additions deleted.
February 16, 2026   Case Laws Income Tax
Jurisdictional defect: assessment by a non jurisdictional officer is void ab initio, so the assessment was quashed.
February 16, 2026   Case Laws Income Tax
Penalty for inaccurate particulars denied where voluntary disclosure and bona fide DTAA difference of opinion removed liability.
February 16, 2026   Case Laws Income Tax
Venture capital undertaking eligibility under SEBI VCF Regulations affirmed, enabling tax exemption for qualifying fund investments.
February 16, 2026   Case Laws Income Tax
Found in the course of search: seized documents from others can support a 153A assessment, but absence of incriminating material voids it.
February 16, 2026   Case Laws Income Tax
Tax Deduction at Source liability: payer not in default if payee paid tax; interest payable until payee files return.
February 16, 2026   Case Laws Income Tax
Concessional tax regime entitlement upheld despite late return filing where option form was filed within the prescribed period; benefit granted.
February 16, 2026   Case Laws Benami Property
Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.
February 16, 2026   Case Laws Customs
Ministerial certificate for import grade binds other importers, enabling challenge to redemption fine and personal penalty.
February 16, 2026   Case Laws Customs
Regulatory time limit for disciplinary orders: missing 90 day deadline led to revocation order being set aside.

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Income Tax

ITAT held that investment in the new residential flat was...

Registered sale deed and banking evidence supported capital gains reinvestment claim; unexplained money additions were deleted.

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Income Tax April 20, 2026 Case Laws AT
ITAT held that investment in the new residential flat was evidenced by registered purchase documents, supported by stamp duty and registration payments, banking entries, and the vendor's confirmation of receipt through banking channels. The authorities erred in treating the investment as unexplained merely because cheques were encashed later and in doubting the lease arrangement without showing the registered deed was sham or fraudulent. The reinvestment for capital gains exemption, made within the prescribed period, was therefore allowable and the related addition under unexplained money provisions was deleted. ITAT also deleted the addition for cash deposits, accepting the cash received on sale of the original flat and the balance explained by sale of household goods and current cash balance.
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Acts Income Tax
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