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    February 7, 2026   Case Laws GST
    Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
    February 7, 2026   Case Laws GST
    Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
    February 7, 2026   Case Laws GST
    Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
    February 7, 2026   Case Laws GST
    Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
    February 7, 2026   Case Laws GST
    GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opport...
    February 7, 2026   Case Laws GST
    Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
    February 7, 2026   Case Laws Income Tax
    Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
    February 7, 2026   Case Laws Income Tax
    Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
    February 7, 2026   Case Laws Income Tax
    Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.
    February 7, 2026   Case Laws Income Tax
    Preference share investment recharacterised as loan for transfer pricing, DRP/TPO action affirmed and interest benchmarked.
    February 7, 2026   Case Laws Income Tax
    Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
    February 7, 2026   Case Laws Income Tax
    AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
    February 7, 2026   Case Laws Income Tax
    Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
    February 7, 2026   Case Laws Income Tax
    Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
    February 7, 2026   Case Laws Customs
    Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
    February 7, 2026   Case Laws Customs
    Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
    February 7, 2026   Case Laws Customs
    Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
    February 7, 2026   Case Laws Customs
    Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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February 7, 2026   Case Laws GST
Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
February 7, 2026   Case Laws GST
Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
February 7, 2026   Case Laws GST
Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
February 7, 2026   Case Laws GST
Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
February 7, 2026   Case Laws GST
GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opportunity.
February 7, 2026   Case Laws GST
Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
February 7, 2026   Case Laws Income Tax
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh consideration.
February 7, 2026   Case Laws Income Tax
Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
February 7, 2026   Case Laws Income Tax
Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.
February 7, 2026   Case Laws Income Tax
Preference share investment recharacterised as loan for transfer pricing, DRP/TPO action affirmed and interest benchmarked.
February 7, 2026   Case Laws Income Tax
Non existent creditors addition under section 41(1) challenged; tribunal deleted cessation of liability addition after AO accepted trading results
February 7, 2026   Case Laws Income Tax
AIF scheme exemption and indexation: scheme level pass through exemption upheld; indexation difference not taxable as business income.
February 7, 2026   Case Laws Income Tax
Registration cancellation of charitable trust affirmed after PAN transfer; jurisdiction and non genuineness findings sustain loss of exemption.
February 7, 2026   Case Laws Income Tax
Bagasse transfer pricing and valuation for intra group supply set at Rs.1,500/ton; loan write off and TDS issues resolved.
February 7, 2026   Case Laws Customs
Customs valuation and anti dumping duty on imported melamine; tribunal rejects reliance on published price bulletin and untested statements
February 7, 2026   Case Laws Customs
Admissibility of electronic records and penalty under Customs law: DVD evidence rejected; penalties set aside
February 7, 2026   Case Laws Customs
Undervaluation of imported networking equipment: embedded software included in hardware value; limitation reduced and penalty set aside.
February 7, 2026   Case Laws Customs
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allowed.

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Customs

Classification of an imported micronutrient preparation was in...

Imported micronutrient mix with minor phosphorus: essential character test led to CTI 3824 99 90, not CTH 3105 fertilizer

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Customs January 1, 2026 Case Laws AAR
Classification of an imported micronutrient preparation was in issue, specifically whether its small phosphorus content gave it the essential character of a fertilizer under CTH 3105. Applying GRI essential-character principles, Chapter 31 notes/explanatory notes, and the CBIC circular, the authority held that the product was a mixture of magnesium, zinc and boron with only minor phosphorus, and the micronutrients-not phosphorus-imparted its essential character. As a micronutrient preparation applied to foliage/soil to aid plant growth, containing fertilizing elements only in small amounts and not as essential constituents, it was excluded from Chapter 31 and classified as "chemical products n.e.s." under CTI 3824 99 90. - AAR
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Acts Income Tax
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