• March 6, 2026

Shruti Khanijow & Bhanu Upadhyay – [2026] 183 taxmann.com 725 (Article) 1. Introduction The Hon’ble Supreme Court has ruled in favour of the tax authorities in the matter of Authority for Advance Rulings (Income-tax) v. Tiger Global International II Holdings, marking a fundamental shift in the taxing mechanism for cross-border transactions. For decades, the Mauritius […]

• March 5, 2026

This weekly newsletter analytically summarises the key stories reported at taxmann.com during the previous week from Feb 23rd  to Feb 28th 2026, namely: India–France Sign Protocol to Amend DTAA; Full Taxing Rights Over Capital Gains to Vest With Country of Residence IBBI Amends CIRP Regulations; Substitutes ‘Fair Value’ Definition and Revises Valuation Process Insurer Not […]

• March 4, 2026

Case Details: S. Rajendran vs. Deputy Commissioner of Income-tax [2026] 183 taxmann.com 685 (SC) Judiciary and Counsel Details Pamidighantam Sri Narasimha & Atul S. Chandurkar, JJ. Sajan Poovayya, Rajiv Shakdher, Krishnan Venugopal, Krishnan Venugopal, Sr. Advs., Bharadwajaramasubramaniam R., Diwaagar R.S., Priyadarshi Banerjee, Rishabh Singhle, Ms Leelavathi P., Ms Shrinithi S.R., Gokulnath S., Ms Vibha Shyam, Ms Raksha Agrawal, Harshvardhan Sharma, B. Dhanaraj, G. Ananda Selvam, Habib Muzaffar, Karan Khetani, Jonathan Ivan Rajan, Ms Sangamithra […]

• March 3, 2026

Case Details: Prajith Enterprises vs. State Tax Officer [2026] 183 taxmann.com 404 (Madras) Judiciary and Counsel Details C. Saravanan, J. Sanskar Samdaria S for the Petitioner. Mrs K. Vasanthamala, Government Adv. for the Respondent. Facts of the Case The petitioner challenged the assessment order passed under Form GST DRC-07, which was preceded by a show cause notice […]

• March 2, 2026

Press Release no. 15/2026; Dated: 26.02.2026 The Securities and Exchange Board of India (SEBI) has issued a cautionary note highlighting instances of fraudsters sending fake notices demanding payment of outstanding Securities Transaction Tax (STT). 1. Modus Operandi of Fraudsters SEBI has observed that fraudsters are: Circulating fake notices using forged SEBI letterheads Impersonating SEBI officials […]

• March 1, 2026

Notification F. No. IBBI/2025-26/GN/REG136, Dated: 25.02. The Insolvency and Bankruptcy Board of India (IBBI) has notified the IBBI (Liquidation Process) (Second Amendment) Regulations, 2026, introducing changes relating to valuation standards and documentation requirements in the liquidation process. 1. Replacement of Reference to Companies (Registered Valuers and Valuation) Rules, 2017 The amendment substitutes the earlier reference […]

• February 28, 2026

Case Details: AECOM Intercontinental Holdings UK Ltd. vs. Assistant Commissioner of Income-tax [2026] 183 taxmann.com 692 (Delhi) Judiciary and Counsel Details Dinesh Mehta & Vinod Kumar, JJ. Manuj Sabharwal, Devvrat Tiwari & Drona Negi, Advs. for the Petitioner. Anurag Ojha, SSC, Ms Hemlata Rawat & V.K. Saksana, JSC for the Respondent. Facts of the Case The assessee-company provided corporate and […]

• February 26, 2026

Case Details: Deputy Commissioner of Income-tax vs. Bhupinder Singh Bhalla - [2026] 183 taxmann.com 465 (Delhi-Trib.) (TM) Judiciary and Counsel Details Mahavir Singh | Vice President (As a third Member), Vimal Kumar | Judicial Member & Brajesh Kumar Singh | Accountant Member Jitender Singh, CIT-DR for the Appellant. Somil Aggarwal, Deepesh Garg & Dr Rakesh Gupta, Advs. for […]

• February 25, 2026

Case Details: KCC Dhangaon Boregaon Expressway (P.) Ltd. vs. Union of India - [2026] 183 taxmann.com 322 (Madhya Pradesh) Judiciary and Counsel Details Vivek Rusia & Pradeep Mittal, JJ. Harsh Gupta, Adv. for the Petitioner. Gajendra Singh Thakur, Adv. for the Respondent. Facts of the Case The petitioner, a construction company, was taken under audit by […]