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    February 3, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
    February 3, 2026   Case Laws Income Tax
    Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
    February 3, 2026   Case Laws Income Tax
    Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
    February 3, 2026   Case Laws Income Tax
    Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
    February 3, 2026   Case Laws Income Tax
    Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
    February 3, 2026   Case Laws Income Tax
    Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
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    Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
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    February 3, 2026   Case Laws Customs
    Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
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    Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
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    February 3, 2026   Case Laws Money Laundering
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    February 3, 2026   Case Laws Money Laundering
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    February 3, 2026   Case Laws Central Excise
    Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.
    February 3, 2026   Case Laws Indian Laws
    Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
    February 3, 2026   Case Laws Indian Laws
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    February 2, 2026   Case Laws GST
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    February 2, 2026   Case Laws GST
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February 3, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
February 3, 2026   Case Laws Income Tax
Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
February 3, 2026   Case Laws Income Tax
Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
February 3, 2026   Case Laws Income Tax
Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
February 3, 2026   Case Laws Income Tax
Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
February 3, 2026   Case Laws Income Tax
Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
February 3, 2026   Case Laws Income Tax
Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
February 3, 2026   Case Laws Customs
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law question
February 3, 2026   Case Laws Customs
Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
February 3, 2026   Case Laws Service Tax
Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
February 3, 2026   Case Laws IBC
Fraudulent trading and wrongful trading under IBC found on false accounting; appeal dismissed and contribution ordered.
February 3, 2026   Case Laws IBC
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution framework
February 3, 2026   Case Laws Money Laundering
Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions
February 3, 2026   Case Laws Money Laundering
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings
February 3, 2026   Case Laws Money Laundering
Proceeds of crime and attachment of property of equivalent value upheld where original proceeds are not traceable, appeal dismissed
February 3, 2026   Case Laws Central Excise
Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.
February 3, 2026   Case Laws Indian Laws
Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
February 3, 2026   Case Laws Indian Laws
Dishonour of cheque: presumption under negotiable instruments act upheld; acquittal set aside and conviction with fine imposed
February 2, 2026   Case Laws GST
Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
February 2, 2026   Case Laws GST
Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed

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DGFT

Appendix 4B (Part B) of the Handbook of Procedures, 2023 is...

SBER Bank added to authorised gold-importing banks for FY 2025-26, limited to domestic consumption, 25 Jun-31 Mar.

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DGFT December 20, 2025 Circulars
Appendix 4B (Part B) of the Handbook of Procedures, 2023 is amended to include SBER Bank in the list of banks authorised by RBI to import only gold for FY 2025-26, with the authorisation effective from 25.06.2025 to 31.03.2026 and restricted to imports for domestic consumption only, thereby permitting SBER Bank to undertake gold imports solely within that period and limitation.
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Acts Income Tax
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