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    January 30, 2026   Case Laws GST
    Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed
    January 30, 2026   Case Laws Customs
    Natural justice and right to cross-examination in adjudication: tribunal must determine if a request was made before vitiating proceedings
    January 30, 2026   Case Laws Customs
    Certificate of Origin under ASEAN free trade rules upheld where importing Customs failed verification, nil basic customs duty granted.
    January 30, 2026   Case Laws Customs
    Tariff classification of decorative stainless steel wall panels affirmed as flat-rolled stainless steel under Heading 7219, not structural
    January 30, 2026   Case Laws Income Tax
    Unsecured loan additions under section 68 upheld where assessee proved lender identity and creditworthiness; addition deleted on facts
    January 30, 2026   Case Laws Customs
    Carbon Pultruded Plates classification and concessional duty entitlement: treated as rotor blade parts, not raw carbon fibre, concession granted
    January 30, 2026   Case Laws Income Tax
    Reopening of assessment and taxability of unaccounted on-money receipts; limitation barred reopening and profit element was estimated post-disclosure.
    January 30, 2026   Case Laws GST
    Consolidation of tax periods under Section 74 CGST disputed; Bombay High Court rulings prevail and notices may be reissued.
    January 30, 2026   Case Laws GST
    Wrongful input tax credit adjustment between tax heads leads to quashing of recovery notice where no revenue loss
    January 30, 2026   Case Laws Income Tax
    Vivad Se Vishwas Scheme settlement scope clarified to include pending penalty appeals and spousal apportionment benefits granted
    January 30, 2026   Case Laws Income Tax
    ICDS adjustment in intimation under Section 143(1) invalidated for lack of prior notice and breach of natural justice
    January 30, 2026   Case Laws Income Tax
    Deduction under Section 80P requires a claim in a timely filed return; absence of return bars the deduction.
    January 30, 2026   Case Laws Income Tax
    Deduction for reinvestment in agricultural land under 54B upheld where purchase completed despite delayed registration
    January 30, 2026   Case Laws Income Tax
    Purchase of gold coins for business promotion upheld as genuine; disallowance and indirect taxation of exempt dividends reversed
    January 30, 2026   Case Laws Income Tax
    Deduction under sections 54B and 54F on sale of flats; appellate additional claim allowed, AO directed to recompute capital gains
    January 30, 2026   Case Laws Income Tax
    Limitation for passing final assessment order under section 144C read with section 153: orders beyond time barred and quashed
    January 30, 2026   Case Laws Income Tax
    TDS obligation on cross-border corporate service payments: DTAA and PE findings negate withholding and disallowance under section 40(a)(i)
    January 30, 2026   Case Laws Income Tax
    Validity of reassessment reopening based on affidavit and documentary material upheld; cross-examination denial ordered to be permitted.
    January 30, 2026   Case Laws Income Tax
    Advance payment under agreement to sell property characterised as part performance, not forfeiture, with adjustment against cost on sale
    January 30, 2026   Case Laws Income Tax
    Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
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January 30, 2026   Case Laws GST
Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed
January 30, 2026   Case Laws Customs
Natural justice and right to cross-examination in adjudication: tribunal must determine if a request was made before vitiating proceedings
January 30, 2026   Case Laws Customs
Certificate of Origin under ASEAN free trade rules upheld where importing Customs failed verification, nil basic customs duty granted.
January 30, 2026   Case Laws Customs
Tariff classification of decorative stainless steel wall panels affirmed as flat-rolled stainless steel under Heading 7219, not structural
January 30, 2026   Case Laws Income Tax
Unsecured loan additions under section 68 upheld where assessee proved lender identity and creditworthiness; addition deleted on facts
January 30, 2026   Case Laws Customs
Carbon Pultruded Plates classification and concessional duty entitlement: treated as rotor blade parts, not raw carbon fibre, concession granted
January 30, 2026   Case Laws Income Tax
Reopening of assessment and taxability of unaccounted on-money receipts; limitation barred reopening and profit element was estimated post-disclosure.
January 30, 2026   Case Laws GST
Consolidation of tax periods under Section 74 CGST disputed; Bombay High Court rulings prevail and notices may be reissued.
January 30, 2026   Case Laws GST
Wrongful input tax credit adjustment between tax heads leads to quashing of recovery notice where no revenue loss
January 30, 2026   Case Laws Income Tax
Vivad Se Vishwas Scheme settlement scope clarified to include pending penalty appeals and spousal apportionment benefits granted
January 30, 2026   Case Laws Income Tax
ICDS adjustment in intimation under Section 143(1) invalidated for lack of prior notice and breach of natural justice
January 30, 2026   Case Laws Income Tax
Deduction under Section 80P requires a claim in a timely filed return; absence of return bars the deduction.
January 30, 2026   Case Laws Income Tax
Deduction for reinvestment in agricultural land under 54B upheld where purchase completed despite delayed registration
January 30, 2026   Case Laws Income Tax
Purchase of gold coins for business promotion upheld as genuine; disallowance and indirect taxation of exempt dividends reversed
January 30, 2026   Case Laws Income Tax
Deduction under sections 54B and 54F on sale of flats; appellate additional claim allowed, AO directed to recompute capital gains
January 30, 2026   Case Laws Income Tax
Limitation for passing final assessment order under section 144C read with section 153: orders beyond time barred and quashed
January 30, 2026   Case Laws Income Tax
TDS obligation on cross-border corporate service payments: DTAA and PE findings negate withholding and disallowance under section 40(a)(i)
January 30, 2026   Case Laws Income Tax
Validity of reassessment reopening based on affidavit and documentary material upheld; cross-examination denial ordered to be permitted.
January 30, 2026   Case Laws Income Tax
Advance payment under agreement to sell property characterised as part performance, not forfeiture, with adjustment against cost on sale
January 30, 2026   Case Laws Income Tax
Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length and DTAA

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Customs

Implements a pilot Electronic Cargo Tracking System (ECTS) under...

Pilot electronic cargo tracking with GPS e-locks for scanned containers from port exits to CFS, effective 17 Nov 2025

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Customs December 17, 2025 Circulars
Implements a pilot Electronic Cargo Tracking System (ECTS) under Mumbai Customs Zone-II for containers selected for scanning, initially limited to a random selection of containers originating from NSIGT and BMCT and moving from port premises to scanning stations and onward to designated CFSs at Nhava Sheva. GPS-enabled electronic locks (E-locks) must be affixed at port exit and removed at the destination CFS in the presence of designated Customs/CFS officers, with movements registered on the ECTS portal using specified shipment and vehicle particulars. The system generates automated alerts for sealing/unsealing, arrival, route deviation, stoppage, tampering, and unresponsiveness, requiring stakeholders to cooperate and report irregularities; it takes effect from 17 November 2025 and remains operative for the pilot duration or until further orders.
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Acts Income Tax
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