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    January 14, 2026   Case Laws Customs
    Dummy export documents used only for internal calculations; penalties u/s114AA, s.158(2), s.117, Reg.12(8) set aside
    January 14, 2026   Case Laws Customs
    Duty-free import clearances facilitated by customs broker misused by importer; liability under Regs 11(d)/(e)/(m)/(n) rejected, penalty reduced
    January 14, 2026   Case Laws Customs
    False installation certificate for imported goods found; non-installation led to confiscation u/s111(o) and reduced penalties
    January 14, 2026   Case Laws Companies Law
    Trust beneficiaries' shareholding and prima facie prejudice justify waiver of s.244(1)(a) thresholds, company petition maintained
    January 14, 2026   Case Laws SEBI
    Stock-exchange disciplinary action and board composition challenge: writ maintainable, arbitration objection rejected, March 15 board decision set asi...
    January 14, 2026   Case Laws IBC
    Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
    January 14, 2026   Case Laws IBC
    Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
    January 14, 2026   Case Laws IBC
    EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
    January 14, 2026   Case Laws Money Laundering
    Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
    January 14, 2026   Case Laws Money Laundering
    Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
    January 14, 2026   Case Laws Indian Laws
    Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
    January 13, 2026   Case Laws GST
    Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
    January 13, 2026   Case Laws GST
    Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
    January 13, 2026   Case Laws GST
    Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
    January 13, 2026   Case Laws GST
    Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
    January 13, 2026   Case Laws Income Tax
    Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
    January 13, 2026   Case Laws Income Tax
    Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
    January 13, 2026   Case Laws Income Tax
    Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
    January 13, 2026   Case Laws Income Tax
    Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
    January 13, 2026   Case Laws Income Tax
    Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded
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January 14, 2026   Case Laws Customs
Dummy export documents used only for internal calculations; penalties u/s114AA, s.158(2), s.117, Reg.12(8) set aside
January 14, 2026   Case Laws Customs
Duty-free import clearances facilitated by customs broker misused by importer; liability under Regs 11(d)/(e)/(m)/(n) rejected, penalty reduced
January 14, 2026   Case Laws Customs
False installation certificate for imported goods found; non-installation led to confiscation u/s111(o) and reduced penalties
January 14, 2026   Case Laws Companies Law
Trust beneficiaries' shareholding and prima facie prejudice justify waiver of s.244(1)(a) thresholds, company petition maintained
January 14, 2026   Case Laws SEBI
Stock-exchange disciplinary action and board composition challenge: writ maintainable, arbitration objection rejected, March 15 board decision set aside
January 14, 2026   Case Laws IBC
Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
January 14, 2026   Case Laws IBC
Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
January 14, 2026   Case Laws IBC
EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
January 14, 2026   Case Laws Money Laundering
Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
January 14, 2026   Case Laws Money Laundering
Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
January 14, 2026   Case Laws Indian Laws
Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
January 13, 2026   Case Laws GST
Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
January 13, 2026   Case Laws GST
Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
January 13, 2026   Case Laws GST
Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
January 13, 2026   Case Laws GST
Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
January 13, 2026   Case Laws Income Tax
Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
January 13, 2026   Case Laws Income Tax
Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
January 13, 2026   Case Laws Income Tax
Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
January 13, 2026   Case Laws Income Tax
Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
January 13, 2026   Case Laws Income Tax
Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded

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Customs

Bamboo-origin paper goods made from bamboo pulp were held...

Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818

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Customs December 17, 2025 Case Laws AAR
Bamboo-origin paper goods made from bamboo pulp were held classifiable under Chapter 48 because "paper pulp" in that Chapter includes bamboo pulp (Heading 4706), as supported by HSN Explanatory Notes; consequently, classification turned on whether the goods were "stock" paper in qualifying roll/sheet dimensions (Heading 4803) or finished household/sanitary articles (Heading 4818) per Chapter Note 8 and HSN Notes, resulting in specified mother rolls in widths exceeding 36 cm being classified under 48030010, while napkins/tissues and smaller/finished formats were classified under 4818 subheadings (48181000/48182000/48183000); one reusable kitchen towel mother roll was left undecided for lack of technical literature. -AAR
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Acts Income Tax
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