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    January 21, 2026   Case Laws Income Tax
    Agreement to sell treated as transfer for capital gains when possession or enforceable rights exist, enabling exemption after prior purchase.
    January 21, 2026   Case Laws Income Tax
    Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
    January 21, 2026   Case Laws Benami Property
    Benami transactions and vicarious liability of partners in a firm: managing partner liable, dormant partner discharged for lack of averments
    January 21, 2026   Case Laws Customs
    Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
    January 21, 2026   Case Laws Customs
    Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
    January 21, 2026   Case Laws Customs
    Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
    January 21, 2026   Case Laws Customs
    Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
    January 21, 2026   Case Laws Customs
    Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
    January 21, 2026   Case Laws Customs
    Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
    January 21, 2026   Case Laws Customs
    Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
    January 21, 2026   Case Laws Service Tax
    Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
    January 21, 2026   Case Laws Service Tax
    Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
    January 21, 2026   Case Laws Service Tax
    Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
    January 21, 2026   Case Laws Central Excise
    CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
    January 21, 2026   Case Laws Indian Laws
    Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
    January 20, 2026   Notifications DGFT
    Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
    January 20, 2026   Notifications Companies Law
    National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
    January 20, 2026   Circulars DGFT
    Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
    January 20, 2026   Circulars Customs
    Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
    January 20, 2026   Circulars SEBI
    Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
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January 21, 2026   Case Laws Income Tax
Agreement to sell treated as transfer for capital gains when possession or enforceable rights exist, enabling exemption after prior purchase.
January 21, 2026   Case Laws Income Tax
Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
January 21, 2026   Case Laws Benami Property
Benami transactions and vicarious liability of partners in a firm: managing partner liable, dormant partner discharged for lack of averments
January 21, 2026   Case Laws Customs
Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
January 21, 2026   Case Laws Customs
Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
January 21, 2026   Case Laws Customs
Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classification.
January 21, 2026   Case Laws Customs
Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
January 21, 2026   Case Laws Customs
Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
January 21, 2026   Case Laws Customs
Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
January 21, 2026   Case Laws Customs
Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
January 21, 2026   Case Laws Service Tax
Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
January 21, 2026   Case Laws Service Tax
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on interest
January 21, 2026   Case Laws Service Tax
Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.
January 21, 2026   Case Laws Indian Laws
Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
January 20, 2026   Notifications DGFT
Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.

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Customs

Parts of a vacuum circuit breaker (VCB) were examined for...

Vacuum circuit breaker parts classification dispute under Customs Tariff: treated as switching apparatus parts under CTI 85389000

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Customs December 24, 2025 Case Laws AAR
Parts of a vacuum circuit breaker (VCB) were examined for classification under the Customs Tariff, specifically whether they fell under CTI 85389000 as parts suitable for use solely or principally with apparatus of headings 8535-8537, or under CTI 85359090. The authority found that a VCB functions by making or breaking electrical circuits through arc interruption in vacuum, enabling interruption of current flow in medium/high voltage applications. Since the items in question were parts of the VCB and suitable for use solely or principally with such switching/protective apparatus, they were held classifiable as parts under CTH 8538, specifically CTI 85389000. - AAR
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Acts Income Tax
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