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    January 23, 2026   Case Laws GST
    Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
    January 23, 2026   Case Laws Income Tax
    TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
    January 23, 2026   Case Laws Income Tax
    Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
    January 23, 2026   Case Laws Income Tax
    Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
    January 23, 2026   Case Laws Income Tax
    International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
    January 23, 2026   Case Laws Income Tax
    Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
    January 23, 2026   Case Laws Income Tax
    TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
    January 23, 2026   Case Laws Income Tax
    Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
    January 23, 2026   Case Laws Income Tax
    Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
    January 23, 2026   Case Laws Income Tax
    Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
    January 23, 2026   Case Laws Income Tax
    Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
    January 23, 2026   Case Laws Customs
    Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
    January 23, 2026   Case Laws Customs
    Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
    January 23, 2026   Case Laws Customs
    Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
    January 23, 2026   Case Laws Customs
    Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
    January 23, 2026   Case Laws Customs
    Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
    January 23, 2026   Case Laws Customs
    Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
    January 23, 2026   Case Laws Customs
    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
    January 23, 2026   Case Laws Customs
    Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
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January 23, 2026   Case Laws GST
Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
January 23, 2026   Case Laws Income Tax
TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
January 23, 2026   Case Laws Income Tax
Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
January 23, 2026   Case Laws Income Tax
Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
January 23, 2026   Case Laws Income Tax
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enterprises not deemed international, appeal allowed
January 23, 2026   Case Laws Income Tax
Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
January 23, 2026   Case Laws Income Tax
TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
January 23, 2026   Case Laws Income Tax
Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
January 23, 2026   Case Laws Income Tax
Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
January 23, 2026   Case Laws Income Tax
Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament
January 23, 2026   Case Laws Customs
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade price.
January 23, 2026   Case Laws Customs
Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
January 23, 2026   Case Laws Customs
Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
January 23, 2026   Case Laws Customs
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
January 23, 2026   Case Laws Customs
Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
January 23, 2026   Case Laws Customs
Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.

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Service Tax

Refund of unutilized CENVAT credit to a 100% EOU was denied on...

EOU refund claim for unutilized CENVAT credit on various input services tied to exports allowed u/r 2(l)

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Service Tax December 22, 2025 Case Laws AT
Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
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