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    January 15, 2026   Case Laws Income Tax
    Service of statutory email notices to wrong address (husband's) undermines validity of s.272A(1)(d) penalty; penalty set aside
    January 15, 2026   Case Laws Income Tax
    Demerger assets and unregistered MOU ruled not deemed income and no TDS liability after valuation compliance.
    January 15, 2026   Case Laws Income Tax
    Waiver of non-convertible debentures held not taxable u/s28(iv)/s.41(1); Rs.75 lakh deleted; carryforward losses allowed
    January 15, 2026   Case Laws Income Tax
    Capital gains exemption u/s54F for property sale: vacant/industrial land not residential, joint ownership and clubbing challenge rejected
    January 15, 2026   Case Laws Income Tax
    Head office software procurement for permanent establishment distribution found deductible under Article 7(3), reducing PE profits
    January 15, 2026   Case Laws Income Tax
    Unexplained cash deposits in cement and iron trading receipts not bifurcated; 6% profit applied u/s 144, addition set aside
    January 15, 2026   Case Laws Benami Property
    Benami transfer of land and shares funded and controlled by real transferor; held benami under Sec 2(9)(A), appeals dismissed
    January 15, 2026   Case Laws Benami Property
    Seized cash ownership dispute and validity of s.24(1) show-cause notice - notice valid, ownership unproven, order upheld
    January 15, 2026   Case Laws Customs
    Customs broker licensing breach findings based on recorded statements held unsustainable; penalty and forfeiture order set aside
    January 15, 2026   Case Laws Customs
    Imported arm-and-blade assemblies are parts, not complete motorised windscreen wipers; classified under CTH 85129000, penalty set aside
    January 15, 2026   Case Laws Customs
    Non-compliance with Regulation 17(9) obligations: maximum Rs.50,000 penalty upheld and appeal dismissed; security deposit cannot be forfeited
    January 15, 2026   Case Laws Customs
    Investigation deposits' refund and interest entitlement; later claim treated as relating back, deposit refundable with 6% interest
    January 15, 2026   Case Laws Customs
    Imported car shades classified as motor-vehicle accessories; reclassification rejected, penalties quashed and duty remitted for recomputation
    January 15, 2026   Case Laws Customs
    Microencapsulated iron (ferric saccharate in calcium alginate) classified as food/dietary supplement under heading 2106; tariff 21069099
    January 15, 2026   Case Laws IBC
    Shareholders' standing to file appeals challenging resolution-plan approval u/s 61; Section 65 malicious-proceedings relief denied
    January 15, 2026   Case Laws IBC
    Whether claim qualifies as financial debt u/s 5(8) IBC - classification as other creditor left intact; appeal dismissed
    January 15, 2026   Case Laws FEMA
    Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
    January 15, 2026   Case Laws FEMA
    Seized demat accounts substituted by fixed deposit to secure alleged foreign exchange contravention; seizure lifted pending adjudication
    January 15, 2026   Case Laws Money Laundering
    Bail in matter involving stereotyped rice-miller witness statements, co-accused confessions and post-charge supplementary evidence granted with condit...
    January 15, 2026   Case Laws Money Laundering
    Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
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January 15, 2026   Case Laws Income Tax
Service of statutory email notices to wrong address (husband's) undermines validity of s.272A(1)(d) penalty; penalty set aside
January 15, 2026   Case Laws Income Tax
Demerger assets and unregistered MOU ruled not deemed income and no TDS liability after valuation compliance.
January 15, 2026   Case Laws Income Tax
Waiver of non-convertible debentures held not taxable u/s28(iv)/s.41(1); Rs.75 lakh deleted; carryforward losses allowed
January 15, 2026   Case Laws Income Tax
Capital gains exemption u/s54F for property sale: vacant/industrial land not residential, joint ownership and clubbing challenge rejected
January 15, 2026   Case Laws Income Tax
Head office software procurement for permanent establishment distribution found deductible under Article 7(3), reducing PE profits
January 15, 2026   Case Laws Income Tax
Unexplained cash deposits in cement and iron trading receipts not bifurcated; 6% profit applied u/s 144, addition set aside
January 15, 2026   Case Laws Benami Property
Benami transfer of land and shares funded and controlled by real transferor; held benami under Sec 2(9)(A), appeals dismissed
January 15, 2026   Case Laws Benami Property
Seized cash ownership dispute and validity of s.24(1) show-cause notice - notice valid, ownership unproven, order upheld
January 15, 2026   Case Laws Customs
Customs broker licensing breach findings based on recorded statements held unsustainable; penalty and forfeiture order set aside
January 15, 2026   Case Laws Customs
Imported arm-and-blade assemblies are parts, not complete motorised windscreen wipers; classified under CTH 85129000, penalty set aside
January 15, 2026   Case Laws Customs
Non-compliance with Regulation 17(9) obligations: maximum Rs.50,000 penalty upheld and appeal dismissed; security deposit cannot be forfeited
January 15, 2026   Case Laws Customs
Investigation deposits' refund and interest entitlement; later claim treated as relating back, deposit refundable with 6% interest
January 15, 2026   Case Laws Customs
Imported car shades classified as motor-vehicle accessories; reclassification rejected, penalties quashed and duty remitted for recomputation
January 15, 2026   Case Laws Customs
Microencapsulated iron (ferric saccharate in calcium alginate) classified as food/dietary supplement under heading 2106; tariff 21069099
January 15, 2026   Case Laws IBC
Shareholders' standing to file appeals challenging resolution-plan approval u/s 61; Section 65 malicious-proceedings relief denied
January 15, 2026   Case Laws IBC
Whether claim qualifies as financial debt u/s 5(8) IBC - classification as other creditor left intact; appeal dismissed
January 15, 2026   Case Laws FEMA
Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties reduced
January 15, 2026   Case Laws FEMA
Seized demat accounts substituted by fixed deposit to secure alleged foreign exchange contravention; seizure lifted pending adjudication
January 15, 2026   Case Laws Money Laundering
Bail in matter involving stereotyped rice-miller witness statements, co-accused confessions and post-charge supplementary evidence granted with conditions
January 15, 2026   Case Laws Money Laundering
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinvestigation required

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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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