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    January 5, 2026   Case Laws Indian Laws
    Luxury tax on hospital room charges: ICU facilities excluded as clarificatory amendment, retroactive exemption cancels past demands
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    India-EFTA (Iceland) import tariff concession schedule revised, updating item-wise BCD rates; new customs duty rates effective 1 Jan 2026
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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
January 3, 2026   Case Laws Income Tax
Corporate guarantees and imported software payments: transfer pricing benchmarked at 0.5%, no royalty TDS; other disallowances curtailed.
January 3, 2026   Case Laws Income Tax
Stamp duty and fees for increasing authorised share capital booked to retained earnings; disallowance deleted as no tax deduction claimed.
January 3, 2026   Case Laws Income Tax
Reassessment based on AIR cash-deposit data questioned for contradictory "reasons to believe"; initiation held invalid.

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DGFT

Policy Condition No. 08 is introduced in Chapter 29 of ITC (HS)...

Low-value imports of potassium clavulanate and key intermediates face Policy Condition 08 "Restricted" regime until 30.11.2026

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DGFT December 19, 2025 Notifications
Policy Condition No. 08 is introduced in Chapter 29 of ITC (HS) 2022 to restrict, until 30.11.2026, imports of (i) diluted Potassium Clavulanate with CIF value below USD 77/kg, (ii) Potassium Clavulanate (KGA) with CIF value below USD 180/kg, and (iii) specified intermediates used for manufacture of Clavulanic Acid or Potassium Clavulanate with CIF value below USD 92/kg; this makes such low-value imports permissible only under the "Restricted" regime during the stated period. The restriction is inapplicable to imports by Advance Authorisation holders, EOUs and SEZ units if the imported inputs are not sold into the DTA, thereby preserving duty-free/special-scheme sourcing for export-linked use. Multiple ITC (HS) codes are amended to remain "Free" but made subject to Policy Condition No. 08, and existing ATS-8 low-CIF restriction till 30.09.2026 is retained.
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Acts Income Tax
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