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    February 18, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.
    February 18, 2026   Case Laws Income Tax
    Treatment of surrendered income as business income, not undisclosed investment; evidentiary failure restores AO disallowances.
    February 18, 2026   Case Laws Income Tax
    Deduction for capital gain on agricultural land upheld because remote, unauthenticated inspection evidence failed to rebut revenue records.
    February 18, 2026   Case Laws Income Tax
    Constructive receipt of salary: deposit to NRE account is application of income, not receipt in India, thus not taxable.
    February 18, 2026   Case Laws Income Tax
    Application of mind in assessment: failure to inquire on foreign residences vitiates order and requires fresh adjudication on exemption eligibility.
    February 18, 2026   Case Laws Income Tax
    Permanent establishment and business connection principles limited treaty taxation of reinsurance premiums; treaty rate applied to refund interest.
    February 18, 2026   Case Laws Income Tax
    Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
    February 18, 2026   Case Laws Income Tax
    Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
    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...
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February 18, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD: Net profit rate reduced where assessee failed to participate, deletions restored.
February 18, 2026   Case Laws Income Tax
Treatment of surrendered income as business income, not undisclosed investment; evidentiary failure restores AO disallowances.
February 18, 2026   Case Laws Income Tax
Deduction for capital gain on agricultural land upheld because remote, unauthenticated inspection evidence failed to rebut revenue records.
February 18, 2026   Case Laws Income Tax
Constructive receipt of salary: deposit to NRE account is application of income, not receipt in India, thus not taxable.
February 18, 2026   Case Laws Income Tax
Application of mind in assessment: failure to inquire on foreign residences vitiates order and requires fresh adjudication on exemption eligibility.
February 18, 2026   Case Laws Income Tax
Permanent establishment and business connection principles limited treaty taxation of reinsurance premiums; treaty rate applied to refund interest.
February 18, 2026   Case Laws Income Tax
Revenue treatment for limited term software licences upheld, depreciation on acquired intangibles allowed, R&D weighted deduction granted.
February 18, 2026   Case Laws Income Tax
Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
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.

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GST

GST registration cancellation for non-filing of returns and...

GST registration cancellation may be remedied through revocation, draft returns, tax payment, and manual filing where needed.

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GST May 7, 2026 Case Laws HC
GST registration cancellation for non-filing of returns and non-payment of tax was addressed by permitting the taxpayer to seek revocation, file draft returns and deposit dues by 31.03.2026. The authority was directed to consider the revocation application within the stipulated time and, if online filing was not possible, to accept manual filing. The approach follows an earlier High Court order in similar circumstances and reflects a remedial route aimed at restoring registration rather than sustaining cancellation where compliance can still be regularised.
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Acts Income Tax
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