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    February 4, 2026   Case Laws Income Tax
    Reopening assessment in individual name then assessed as AOP found impermissible; reassessment quashed, appeal allowed
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    February 3, 2026   Circulars Customs
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    February 3, 2026   Circulars Customs
    eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
    February 3, 2026   Circulars Customs
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    February 3, 2026   Circulars Customs
    Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
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February 4, 2026   Case Laws Income Tax
Reopening assessment in individual name then assessed as AOP found impermissible; reassessment quashed, appeal allowed
February 4, 2026   Case Laws Income Tax
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds positions
February 4, 2026   Case Laws Customs
Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
February 4, 2026   Case Laws Customs
Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
February 4, 2026   Case Laws Customs
Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
February 4, 2026   Case Laws IBC
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineffective.
February 4, 2026   Case Laws IBC
Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
February 4, 2026   Case Laws FEMA
Extension of Customs Act to EEZ exports and FEMA compliance affirmed; contravention found but penalties reduced on proportionality grounds.
February 4, 2026   Case Laws FEMA
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportionality.
February 4, 2026   Case Laws Money Laundering
Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.
February 4, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.
February 4, 2026   Case Laws Central Excise
Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
February 4, 2026   Case Laws Indian Laws
Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
February 4, 2026   Case Laws Indian Laws
Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
February 3, 2026   Circulars Customs
Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
February 3, 2026   Circulars Customs
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
February 3, 2026   Circulars Customs
Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
February 3, 2026   Circulars Customs
Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
February 3, 2026   Circulars Customs
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary certificate.
February 3, 2026   Circulars Customs
Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented

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Income Tax

Rejection of a nil/low withholding certificate under s.197 was...

Nil/low withholding certificate u/s197 and dependent agent PE presumption: past-year findings rejected, fresh reconsideration ordered for AY 2025-26

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Income Tax December 26, 2025 Case Laws HC
Rejection of a nil/low withholding certificate under s.197 was challenged on the ground that the AO fixed withholding at 8.75% by presuming a dependent agent PE in India based solely on findings from earlier years. The court held that taxability and PE determination are assessment-year specific, and the ITAT's findings for AYs 2021-22 and 2022-23 that no dependent agent PE existed materially undermined reliance on past assessments for current withholding purposes. As the challenge for AY 2024-25 was withdrawn and there was no demonstrated PE finding for subsequent years, the AO was directed to reconsider the s.197 certificate for AY 2025-26 afresh on that year's facts. - HC
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