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    February 10, 2026   Case Laws Income Tax
    TDS on service charges to Singapore affiliate: court quashes TDS default order, finds DTAA governs and AO(TDS) erred.
    February 10, 2026   Case Laws Income Tax
    Charitable trust exemption dispute; appellate authorities ordered to correct AO error and grant entitled relief, appeal allowed.
    February 10, 2026   Case Laws Income Tax
    Refund claim under income tax directs payment of undisputed amount within two weeks, otherwise court will compel compliance.
    February 10, 2026   Case Laws Income Tax
    Rectification of Tribunal order: High Court quashes Misc application, condones delay and directs hearing of cross objection with appeal.
    February 10, 2026   Case Laws Income Tax
    Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
    February 10, 2026   Case Laws Income Tax
    Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
    February 10, 2026   Case Laws Income Tax
    Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
    February 10, 2026   Case Laws Income Tax
    Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
    February 10, 2026   Case Laws Customs
    Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
    February 10, 2026   Case Laws Customs
    Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
    February 10, 2026   Case Laws Companies Law
    Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
    February 10, 2026   Case Laws IBC
    Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
    February 10, 2026   Case Laws IBC
    Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
    February 10, 2026   Case Laws IBC
    Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
    February 10, 2026   Case Laws IBC
    Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
    February 10, 2026   Case Laws IBC
    Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
    February 10, 2026   Case Laws Money Laundering
    Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
    February 10, 2026   Case Laws Service Tax
    Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
    February 10, 2026   Case Laws Central Excise
    Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
    February 10, 2026   Case Laws Indian Laws
    Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
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February 10, 2026   Case Laws Income Tax
TDS on service charges to Singapore affiliate: court quashes TDS default order, finds DTAA governs and AO(TDS) erred.
February 10, 2026   Case Laws Income Tax
Charitable trust exemption dispute; appellate authorities ordered to correct AO error and grant entitled relief, appeal allowed.
February 10, 2026   Case Laws Income Tax
Refund claim under income tax directs payment of undisputed amount within two weeks, otherwise court will compel compliance.
February 10, 2026   Case Laws Income Tax
Rectification of Tribunal order: High Court quashes Misc application, condones delay and directs hearing of cross objection with appeal.
February 10, 2026   Case Laws Income Tax
Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
February 10, 2026   Case Laws Income Tax
Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
February 10, 2026   Case Laws Income Tax
Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
February 10, 2026   Case Laws Income Tax
Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
February 10, 2026   Case Laws Customs
Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
February 10, 2026   Case Laws Customs
Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty
February 10, 2026   Case Laws Companies Law
Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
February 10, 2026   Case Laws IBC
Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
February 10, 2026   Case Laws IBC
Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
February 10, 2026   Case Laws IBC
Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
February 10, 2026   Case Laws IBC
Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
February 10, 2026   Case Laws IBC
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after acknowledgment
February 10, 2026   Case Laws Money Laundering
Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
February 10, 2026   Case Laws Service Tax
Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
February 10, 2026   Case Laws Central Excise
Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
February 10, 2026   Case Laws Indian Laws
Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.

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SEBI

SEBI has discontinued the Investor Risk Reduction Access (IRRA)...

IRRA platform discontinued as enhanced broker continuity measures and contingency trading facilities made it redundant.

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SEBI May 11, 2026 Circulars
SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
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Acts Income Tax
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