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    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
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    Non-compliance with Regulation 17(9) obligations: maximum Rs.50,000 penalty upheld and appeal dismissed; security deposit cannot be forfeited
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    Microencapsulated iron (ferric saccharate in calcium alginate) classified as food/dietary supplement under heading 2106; tariff 21069099
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    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
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    January 15, 2026   Case Laws Money Laundering
    Co-lending service agreements outsourcing core lending functions via guarantees and revenue-sharing found tainted; appeal dismissed
    January 15, 2026   Case Laws Money Laundering
    Share-warrant conversion and NBFC-routed loans alleged as tainted funds: provisional attachment of corporate assets upheld
    January 15, 2026   Case Laws Service Tax
    CENVAT credit on fictitious invoices: demand reinstated and credit disallowed after failure to prove payment or tax remittance
    January 15, 2026   Case Laws Indian Laws
    Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
    January 14, 2026   Notifications Companies Law
    Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
    January 14, 2026   Circulars FEMA
    Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
    January 14, 2026   Circulars Customs
    Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
    January 14, 2026   Circulars SEBI
    Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
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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
January 15, 2026   Case Laws Money Laundering
Co-lending service agreements outsourcing core lending functions via guarantees and revenue-sharing found tainted; appeal dismissed
January 15, 2026   Case Laws Money Laundering
Share-warrant conversion and NBFC-routed loans alleged as tainted funds: provisional attachment of corporate assets upheld
January 15, 2026   Case Laws Service Tax
CENVAT credit on fictitious invoices: demand reinstated and credit disallowed after failure to prove payment or tax remittance
January 15, 2026   Case Laws Indian Laws
Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
January 14, 2026   Notifications Companies Law
Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
January 14, 2026   Circulars FEMA
Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
January 14, 2026   Circulars Customs
Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
January 14, 2026   Circulars SEBI
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-working-day RCA

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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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Acts Income Tax
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