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    January 5, 2026   Case Laws Income Tax
    Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
    January 5, 2026   Case Laws Income Tax
    Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
    January 5, 2026   Case Laws Income Tax
    Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
    January 5, 2026   Case Laws Income Tax
    State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
    January 5, 2026   Case Laws Income Tax
    Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
    January 5, 2026   Case Laws Income Tax
    Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
    January 5, 2026   Case Laws Customs
    Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
    January 5, 2026   Case Laws Customs
    Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
    January 5, 2026   Case Laws Customs
    Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
    January 5, 2026   Case Laws Customs
    Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
    January 5, 2026   Case Laws Customs
    Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
    January 5, 2026   Case Laws Customs
    Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside
    January 5, 2026   Case Laws Customs
    Duty-free gold imports under Export Against Supply scheme: export-proof shortfall and duty payment led to penalty dropped u/s 112(ii)
    January 5, 2026   Case Laws Companies Law
    Alleged diversion of cooperative society funds in Companies Act fraud case: second regular bail denied u/s212(6).
    January 5, 2026   Case Laws IBC
    CIRP timeline pause due to claim verification and resolution professional disputes; 281 days excluded from insolvency process period.
    January 5, 2026   Case Laws IBC
    Money decree execution before tribunal: Order XXI Rule 11 CPC allows oral request; Form NCLT-8 not mandatory, appeal dismissed
    January 5, 2026   Case Laws IBC
    Defaulting resolution applicant's role in plan implementation dispute: no right to notice or be heard on liquidation request
    January 5, 2026   Case Laws IBC
    Auction sale of corporate debtor as going concern: purchaser must pay post-sale electricity true-up charges; challenge dismissed.
    January 5, 2026   Case Laws IBC
    MSME Council award debts and Section 9 IBC limitation: Section 8 notice can't revive time-barred claims; appeal dismissed.
    January 5, 2026   Case Laws Service Tax
    Works contract and construction service tax liability under VCES declaration, exemptions and composition scheme upheld; Revenue appeal dismissed.
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January 5, 2026   Case Laws Income Tax
Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
January 5, 2026   Case Laws Income Tax
Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
January 5, 2026   Case Laws Income Tax
Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
January 5, 2026   Case Laws Income Tax
State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
January 5, 2026   Case Laws Income Tax
Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
January 5, 2026   Case Laws Income Tax
Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
January 5, 2026   Case Laws Customs
Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
January 5, 2026   Case Laws Customs
Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
January 5, 2026   Case Laws Customs
Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
January 5, 2026   Case Laws Customs
Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
January 5, 2026   Case Laws Customs
Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
January 5, 2026   Case Laws Customs
Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside
January 5, 2026   Case Laws Customs
Duty-free gold imports under Export Against Supply scheme: export-proof shortfall and duty payment led to penalty dropped u/s 112(ii)
January 5, 2026   Case Laws Companies Law
Alleged diversion of cooperative society funds in Companies Act fraud case: second regular bail denied u/s212(6).
January 5, 2026   Case Laws IBC
CIRP timeline pause due to claim verification and resolution professional disputes; 281 days excluded from insolvency process period.
January 5, 2026   Case Laws IBC
Money decree execution before tribunal: Order XXI Rule 11 CPC allows oral request; Form NCLT-8 not mandatory, appeal dismissed
January 5, 2026   Case Laws IBC
Defaulting resolution applicant's role in plan implementation dispute: no right to notice or be heard on liquidation request
January 5, 2026   Case Laws IBC
Auction sale of corporate debtor as going concern: purchaser must pay post-sale electricity true-up charges; challenge dismissed.
January 5, 2026   Case Laws IBC
MSME Council award debts and Section 9 IBC limitation: Section 8 notice can't revive time-barred claims; appeal dismissed.
January 5, 2026   Case Laws Service Tax
Works contract and construction service tax liability under VCES declaration, exemptions and composition scheme upheld; Revenue appeal dismissed.

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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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