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    January 5, 2026   Case Laws Service Tax
    Works contract and construction service tax liability under VCES declaration, exemptions and composition scheme upheld; Revenue appeal dismissed.
    January 5, 2026   Case Laws Service Tax
    Sabka Vishwas discharge certificate for full and final settlement bars further adjudication on show-cause notice; later order set aside
    January 5, 2026   Case Laws Indian Laws
    Alleged illegal liquor syndicate and exchequer loss case: accused not named in FIR, granted regular bail on parity
    January 5, 2026   Case Laws Indian Laws
    Luxury tax on hospital room charges: ICU facilities excluded as clarificatory amendment, retroactive exemption cancels past demands
    January 3, 2026   Notifications Customs
    India-EFTA (Iceland) import tariff concession schedule revised, updating item-wise BCD rates; new customs duty rates effective 1 Jan 2026
    January 3, 2026   Notifications Customs
    India-EFTA import tariff concessions: revised duty rates for specific goods under Notification 42/2025-Customs, effective 1 Jan 2026
    January 3, 2026   Case Laws GST
    Bank-account attachment for another company's tax dues challenged; recovery quashed as no garnishee liability and veil-piercing unjustified.
    January 3, 2026   Case Laws GST
    Clinical trial and R&D services for US recipient treated as export; Notification 04/2019-IGST applied retrospectively, GST demands set aside.
    January 3, 2026   Case Laws GST
    Service tax show-cause notice invoking extended limitation u/s 73(1) without suppression details quashed as invalid
    January 3, 2026   Case Laws GST
    Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashed
    January 3, 2026   Case Laws GST
    Marketing and technical support services to foreign client under master service agreement: not "intermediary" under IGST s2(13); refund allowed
    January 3, 2026   Case Laws GST
    Export refund rectification denied despite documents proving export proceeds realized; order set aside for fresh decision on natural justice grounds
    January 3, 2026   Case Laws GST
    Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside
    January 3, 2026   Case Laws GST
    GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
    January 3, 2026   Case Laws Income Tax
    Stay request against assessment order during appeal without tax demand: tribunal's s.254 power affirmed, refusal set aside
    January 3, 2026   Case Laws Income Tax
    Taxpayer's choice of appeal or s.264 revision for assessment order errors; rejection for "appealable" order set aside
    January 3, 2026   Case Laws Income Tax
    Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
    January 3, 2026   Case Laws Income Tax
    Mutual fund dividend misclassified as domestic company dividend u/s115BBDA; corrected to s.10(35) exemption, addition deleted
    January 3, 2026   Case Laws Income Tax
    Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
    January 3, 2026   Case Laws Income Tax
    Income tax reassessment reopening u/s151 and additions on bank deposits, multiple-property notional rent, and LTCG sent back for review
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January 5, 2026   Case Laws Service Tax
Works contract and construction service tax liability under VCES declaration, exemptions and composition scheme upheld; Revenue appeal dismissed.
January 5, 2026   Case Laws Service Tax
Sabka Vishwas discharge certificate for full and final settlement bars further adjudication on show-cause notice; later order set aside
January 5, 2026   Case Laws Indian Laws
Alleged illegal liquor syndicate and exchequer loss case: accused not named in FIR, granted regular bail on parity
January 5, 2026   Case Laws Indian Laws
Luxury tax on hospital room charges: ICU facilities excluded as clarificatory amendment, retroactive exemption cancels past demands
January 3, 2026   Notifications Customs
India-EFTA (Iceland) import tariff concession schedule revised, updating item-wise BCD rates; new customs duty rates effective 1 Jan 2026
January 3, 2026   Notifications Customs
India-EFTA import tariff concessions: revised duty rates for specific goods under Notification 42/2025-Customs, effective 1 Jan 2026
January 3, 2026   Case Laws GST
Bank-account attachment for another company's tax dues challenged; recovery quashed as no garnishee liability and veil-piercing unjustified.
January 3, 2026   Case Laws GST
Clinical trial and R&D services for US recipient treated as export; Notification 04/2019-IGST applied retrospectively, GST demands set aside.
January 3, 2026   Case Laws GST
Service tax show-cause notice invoking extended limitation u/s 73(1) without suppression details quashed as invalid
January 3, 2026   Case Laws GST
Voluntary GST short-payment disclosure and composite-supply classification dispute: s.74 demand and s.39(9) ITC denial quashed
January 3, 2026   Case Laws GST
Marketing and technical support services to foreign client under master service agreement: not "intermediary" under IGST s2(13); refund allowed
January 3, 2026   Case Laws GST
Export refund rectification denied despite documents proving export proceeds realized; order set aside for fresh decision on natural justice grounds
January 3, 2026   Case Laws GST
Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside
January 3, 2026   Case Laws GST
GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
January 3, 2026   Case Laws Income Tax
Stay request against assessment order during appeal without tax demand: tribunal's s.254 power affirmed, refusal set aside
January 3, 2026   Case Laws Income Tax
Taxpayer's choice of appeal or s.264 revision for assessment order errors; rejection for "appealable" order set aside
January 3, 2026   Case Laws Income Tax
Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deduction allowed
January 3, 2026   Case Laws Income Tax
Mutual fund dividend misclassified as domestic company dividend u/s115BBDA; corrected to s.10(35) exemption, addition deleted
January 3, 2026   Case Laws Income Tax
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfaction
January 3, 2026   Case Laws Income Tax
Income tax reassessment reopening u/s151 and additions on bank deposits, multiple-property notional rent, and LTCG sent back for review

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DGFT

Competitive bidding/e-auction procedure is prescribed for the...

First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers

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DGFT December 19, 2025 Circulars
Competitive bidding/e-auction procedure is prescribed for the first-round allocation of the India-UAE CEPA tariff rate quota for gold under tariff head 7108 for FY 2025-26, with total quantity capped at 30 MT and a discretionary increase of up to 50% (additional 15 MT) if bids exceed the base quantity; allocation is made through technical qualification followed by financial bids across predefined price buckets, and successful bidders must file a TRQ application and pay the bid amount within 15 days to obtain TRQ authorisation enabling concessional duty at import clearance. Eligibility for this round is restricted to Micro and Small Enterprises meeting specified conditions, with maximum allocation limits of 10 kg (micro) and 25 kg (small), thereby broad-basing access. False information triggers bid cancellation and may attract FTDR Act proceedings.
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Acts Income Tax
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