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    January 23, 2026   Case Laws GST
    Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
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    TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
    January 23, 2026   Case Laws Income Tax
    Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
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    Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
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    Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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    January 23, 2026   Case Laws Customs
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    Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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    January 23, 2026   Case Laws Customs
    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
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January 23, 2026   Case Laws GST
Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
January 23, 2026   Case Laws Income Tax
TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
January 23, 2026   Case Laws Income Tax
Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
January 23, 2026   Case Laws Income Tax
Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
January 23, 2026   Case Laws Income Tax
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enterprises not deemed international, appeal allowed
January 23, 2026   Case Laws Income Tax
Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
January 23, 2026   Case Laws Income Tax
TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
January 23, 2026   Case Laws Income Tax
Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
January 23, 2026   Case Laws Income Tax
Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
January 23, 2026   Case Laws Income Tax
Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament
January 23, 2026   Case Laws Customs
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade price.
January 23, 2026   Case Laws Customs
Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
January 23, 2026   Case Laws Customs
Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
January 23, 2026   Case Laws Customs
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
January 23, 2026   Case Laws Customs
Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
January 23, 2026   Case Laws Customs
Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.

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Income Tax

Penalty proceedings under s. 270A based on additions for delayed...

Delayed PF/ESI payment disallowance u/s36(1)(va) triggers s.270A penalty-order quashed for no hearing, remanded fresh decision.

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Income Tax December 17, 2025 Case Laws HC
Penalty proceedings under s. 270A based on additions for delayed PF/ESI payments under s. 36(1)(va) were held vitiated for breach of natural justice, since no effective hearing was granted despite requests to keep the matter in abeyance pending appeal. The impugned penalty order was therefore quashed to the extent it related to those additions, and the matter was remitted for a fresh determination after affording a hearing, to be completed within 12 weeks. - HC
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