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    January 27, 2026   Case Laws Income Tax
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    January 27, 2026   Case Laws Income Tax
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January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries
January 27, 2026   Case Laws Income Tax
Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
January 27, 2026   Case Laws Income Tax
Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
January 27, 2026   Case Laws Customs
Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
January 27, 2026   Case Laws Customs
Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
January 27, 2026   Case Laws Customs
Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
January 27, 2026   Case Laws Customs
Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
January 27, 2026   Case Laws Customs
Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
January 27, 2026   Case Laws Customs
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overreach
January 24, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
January 24, 2026   Circulars Customs
Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
January 24, 2026   Case Laws GST
Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
January 24, 2026   Case Laws GST
Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
January 24, 2026   Case Laws GST
Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
January 24, 2026   Case Laws GST
Wrong claim and rectification of Input Tax Credit in GSTR filings; rectification via GSTR-9C negates recovery notices.
January 24, 2026   Case Laws GST
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed with limitation exclusion
January 24, 2026   Case Laws GST
Quashing of ex parte assessment order with remand and conditional pre-deposit; bank attachment vacated upon compliance

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Customs

Handheld mobile/portable computers used for warehousing,...

Warehouse handheld computers for logistics and inventory classified as ADP machines under heading 8471, not smartphones, despite cellular capability.

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Customs December 17, 2025 Case Laws AAR
Handheld mobile/portable computers used for warehousing, logistics, and inventory operations were assessed for tariff classification as smartphones or as automatic data processing machines under heading 8471. Applying Note 6(A) to Ch. 84, the devices were held to satisfy ADP criteria because they have sufficient RAM/storage, run programmable operating systems/software, perform user-specified arithmetical computations, and execute processing programs with logical decision-making without human intervention; barcode scanning and wireless connectivity were treated as ancillary. Notes 6(D) and 6(E) exclusions were found inapplicable, and cellular-call capability did not alter the principal ADP function. Consequently, the goods were classified under CTI/CTH 8471 30 90. - AAR
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Acts Income Tax
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