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    January 19, 2026   Case Laws Money Laundering
    Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
    January 19, 2026   Case Laws Money Laundering
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    January 17, 2026   Case Laws Benami Property
    Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
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January 19, 2026   Case Laws Money Laundering
Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
January 19, 2026   Case Laws Money Laundering
Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts released.
January 19, 2026   Case Laws Service Tax
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalidated
January 19, 2026   Case Laws Central Excise
Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
January 17, 2026   Case Laws GST
ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
January 17, 2026   Case Laws GST
Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
January 17, 2026   Case Laws GST
Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
January 17, 2026   Case Laws Income Tax
Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
January 17, 2026   Case Laws Income Tax
Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
January 17, 2026   Case Laws Income Tax
Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
January 17, 2026   Case Laws Income Tax
Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
January 17, 2026   Case Laws Income Tax
Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
January 17, 2026   Case Laws Income Tax
Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
January 17, 2026   Case Laws Income Tax
Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
January 17, 2026   Case Laws Income Tax
Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
January 17, 2026   Case Laws Income Tax
Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
January 17, 2026   Case Laws Income Tax
Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required
January 17, 2026   Case Laws Income Tax
Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
January 17, 2026   Case Laws Income Tax
Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
January 17, 2026   Case Laws Benami Property
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection

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Customs

AAR held the application maintainable and re-determined the...

Reclassification of nuclease free water under tariff item 28539010 allowed, applying Rule 1 and rejecting prior misclassification

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Customs December 15, 2025 Case Laws AAR
AAR held the application maintainable and re-determined the tariff classification of imported "Nuclease Free Water." Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, it found the product to be pure, quality-tested water of a purity similar to distilled water, squarely covered under tariff item 28539010 of the Customs Tariff Act, 1975. The earlier treatment as certified reference material was held to be a misclassification based on erroneous interpretation. Relying on established jurisprudence that there is no estoppel in tax classification, AAR permitted reclassification and accepted the applicant's request for change in tariff heading.
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Acts Income Tax
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