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    February 9, 2026   Case Laws Income Tax
    Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
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    February 9, 2026   Case Laws Income Tax
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February 9, 2026   Case Laws Income Tax
Withholding certificate for GDS commissions and India PE attribution set at 15% revenue; fresh 0.5% tax certificate ordered.
February 9, 2026   Case Laws Income Tax
Conversion of land to stock in trade and FMV adoption upheld as cost at conversion, appellate correction sustained against revenue
February 9, 2026   Case Laws Income Tax
Search date determined by AO's satisfaction fixes assessment years; notices must be issued under the search provision, not 143(2).
February 9, 2026   Case Laws Income Tax
Taxability of fees for technical services: remanded for fresh AO assessment to determine source and require cogent evidence.
February 9, 2026   Case Laws Income Tax
Proportionate interest, unexplained credits and partner remuneration disputed; proofs of fund nexus and lender identity were decisive and disallowances upheld
February 9, 2026   Case Laws Income Tax
Bogus purchases and estimation of income: tribunal limits addition to 5% above disclosed gross profit rate following higher profit finding.
February 9, 2026   Case Laws Income Tax
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for exemption
February 9, 2026   Case Laws GST
Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
February 9, 2026   Case Laws GST
Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
February 9, 2026   Case Laws Income Tax
Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
February 9, 2026   Case Laws Income Tax
Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
February 9, 2026   Case Laws Income Tax
Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
February 9, 2026   Case Laws Income Tax
Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
February 9, 2026   Case Laws Customs
Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender
February 9, 2026   Case Laws Customs
Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
February 9, 2026   Case Laws Customs
Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
February 9, 2026   Case Laws Customs
Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
February 9, 2026   Case Laws Customs
Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
February 9, 2026   Case Laws Customs
Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
February 9, 2026   Case Laws Customs
Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.

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Customs

Disposable plastic filter tips used with specified laboratory...

Disposable plastic lab filter tips for instruments classified as plastic articles, not machine parts, under CTH 39269099

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Customs December 23, 2025 Case Laws AAR
Disposable plastic filter tips used with specified laboratory instruments were examined for classification either as "parts" of machines under CTI 84799090 or as other plastic articles under CTH 39269099. Applying Section XVI, the goods were held not to be "parts" because they are not structural or integral components of the machines, do not contribute mechanically to the machines' operation, and are merely robotically attached and discarded as consumables; "sole or principal use" cannot convert a consumable into a part. Applying GRI 2(b) and essential character, the goods were classified as moulded polypropylene articles under CTH 39269099, attracting BCD accordingly. - AAR
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Acts Income Tax
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