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    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...
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    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
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    January 23, 2026   Case Laws Customs
    Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
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    January 23, 2026   Case Laws GST
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    January 23, 2026   Case Laws Service Tax
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    January 23, 2026   Case Laws Central Excise
    Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory
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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.
January 23, 2026   Case Laws Customs
Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
January 23, 2026   Case Laws Customs
Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
January 23, 2026   Case Laws Customs
Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
January 23, 2026   Case Laws Customs
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals allowed
January 23, 2026   Case Laws Companies Law
Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
January 23, 2026   Case Laws IBC
Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
January 23, 2026   Case Laws Law of Competition
Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
January 23, 2026   Case Laws GST
Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
January 23, 2026   Case Laws Service Tax
Levy of service tax on cash calls in joint venture oil and gas projects rejected where contributions are expense-sharing investments
January 23, 2026   Case Laws Service Tax
Service tax refund claims and Rule 6(3) adjustments: procedural refund route required and burden of proof on claimant
January 23, 2026   Case Laws Central Excise
Refund of central excise duty: time-barred claims denied; refunds allowed only within statutory limitation and on claimants own victory

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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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