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    January 17, 2026   Case Laws Income Tax
    Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
    January 17, 2026   Case Laws Income Tax
    Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
    January 17, 2026   Case Laws Benami Property
    Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
    January 17, 2026   Case Laws Customs
    Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
    January 17, 2026   Case Laws Customs
    Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks
    January 17, 2026   Case Laws Customs
    Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
    January 17, 2026   Case Laws Customs
    Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
    January 17, 2026   Case Laws Customs
    Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
    January 17, 2026   Case Laws Customs
    Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
    January 17, 2026   Case Laws FEMA
    10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
    January 17, 2026   Case Laws FEMA
    Export payments by third parties under Reg.3(2) FEMA found contraventions for exports before 8 Nov 2013; s.42(1) penalties reduced
    January 17, 2026   Case Laws FEMA
    Share transfers without prior RBI approval regularized by ex-post approval; penalties set aside for two appellants, Section 3(c) penalty sustained
    January 17, 2026   Case Laws Service Tax
    Fees Paid to Speakers via Booking Agents Not Event Management Service; Tax Demand Set Aside on Strict Statutory Reading
    January 17, 2026   Case Laws Indian Laws
    Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
    January 16, 2026   Notifications SEBI
    Credit rating agencies allowed Board-specified activities and to rate instruments under other regulators, subject to those regulators' guidelines
    January 16, 2026   Notifications FEMA
    Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations
    January 16, 2026   Notifications Income Tax
    Building and Other Construction Workers Welfare Board receipts (cess, fees, grants, interest) exempt u/s 10(46); conditions, penalties, 2022-27
    January 16, 2026   Notifications Customs
    Designation of Bhogapuram as customs airport site authorizing unloading of imports and loading of exports under Notification No.61/94
    January 16, 2026   Circulars Customs
    De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
    January 16, 2026   Circulars Customs
    Sea cargo manifest and transshipment: SEZ units to onboard via API by 31 March 2026; electronic filings mandatory thereafter
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January 17, 2026   Case Laws Income Tax
Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
January 17, 2026   Case Laws Income Tax
Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
January 17, 2026   Case Laws Benami Property
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection
January 17, 2026   Case Laws Customs
Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
January 17, 2026   Case Laws Customs
Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks
January 17, 2026   Case Laws Customs
Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
January 17, 2026   Case Laws Customs
Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
January 17, 2026   Case Laws Customs
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for implanted appliances
January 17, 2026   Case Laws Customs
Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
January 17, 2026   Case Laws FEMA
10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
January 17, 2026   Case Laws FEMA
Export payments by third parties under Reg.3(2) FEMA found contraventions for exports before 8 Nov 2013; s.42(1) penalties reduced
January 17, 2026   Case Laws FEMA
Share transfers without prior RBI approval regularized by ex-post approval; penalties set aside for two appellants, Section 3(c) penalty sustained
January 17, 2026   Case Laws Service Tax
Fees Paid to Speakers via Booking Agents Not Event Management Service; Tax Demand Set Aside on Strict Statutory Reading
January 17, 2026   Case Laws Indian Laws
Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
January 16, 2026   Notifications SEBI
Credit rating agencies allowed Board-specified activities and to rate instruments under other regulators, subject to those regulators' guidelines
January 16, 2026   Notifications FEMA
Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations
January 16, 2026   Notifications Income Tax
Building and Other Construction Workers Welfare Board receipts (cess, fees, grants, interest) exempt u/s 10(46); conditions, penalties, 2022-27
January 16, 2026   Notifications Customs
Designation of Bhogapuram as customs airport site authorizing unloading of imports and loading of exports under Notification No.61/94
January 16, 2026   Circulars Customs
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-2026
January 16, 2026   Circulars Customs
Sea cargo manifest and transshipment: SEZ units to onboard via API by 31 March 2026; electronic filings mandatory thereafter

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IBC

Shareholders challenged a CIRP admission, raising locus standi...

Shareholders challenge allegedly collusive s.7 CIRP filing by related parties; appeal allowed, CIRP set aside, ₹25 lakh costs

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IBC January 1, 2026 Case Laws AT
Shareholders challenged a CIRP admission, raising locus standi and alleging fraudulent initiation by related parties. Interpreting s.61 IBC broadly, "any person aggrieved" includes shareholders affected by the AA's order; the appeal was held maintainable. On merits, the s.7 admission was found mechanical and lacking scrutiny of undisputed related-party links, common management, and AGM rejection of related-party transactions; delayed stock-exchange disclosure under SEBI LODR further supported collusion. The s.7 filing was held a collusive device for an ulterior purpose rather than genuine resolution, warranting intervention. CIRP was set aside, costs of ₹25 lakhs imposed on the financial creditor, and the matter referred to IBBI regarding the RP's conduct. - NCLAT
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Acts Income Tax
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