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    February 2, 2026   Case Laws Income Tax
    Inspection of seized assets: inspection may proceed without prior 'reason to believe' if tied to purposes of the Act, petitioner dismissed
    February 2, 2026   Case Laws Income Tax
    Reopening of assessment over alleged bogus invoices denied after ledger review and lack of opportunity to explain; notice quashed.
    February 2, 2026   Case Laws Income Tax
    Reassessment after search and ten year limitation under tax law quashed for assessment year beyond permissible period.
    February 2, 2026   Case Laws Customs
    Suppression of facts in customs exemption claims and invocation of extended limitation rejected where no intent to evade duty
    February 2, 2026   Case Laws Income Tax
    Transponder service fees characterised as service, not royalty, resulting in no withholding tax obligation on the payer.
    February 2, 2026   Case Laws Income Tax
    Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
    February 2, 2026   Case Laws Income Tax
    Limitation for transfer pricing final assessments and interplay with general limitation rules leads to quashing of time-barred orders
    February 2, 2026   Case Laws Income Tax
    Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
    February 2, 2026   Case Laws Income Tax
    Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
    February 2, 2026   Case Laws Income Tax
    Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
    February 2, 2026   Case Laws Income Tax
    Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
    February 2, 2026   Case Laws Income Tax
    Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.
    February 2, 2026   Case Laws Benami Property
    Benami property transaction: payment trail and sham partnership evidence confirmed benami status, attachment upheld and appeal dismissed
    February 2, 2026   Case Laws Customs
    Confiscation of gold jewellery: procedural failures require return or present market-value compensation when re-export is impossible
    February 2, 2026   Case Laws Customs
    Penalty for improper importation of goods against Customs broker quashed as misapplication without mens rea; writ allowed.
    February 2, 2026   Case Laws Customs
    Customs export mis-declaration and penalties upheld; writ petition dismissed, appeal available but monetary inability not excused
    February 2, 2026   Case Laws Customs
    Rectification of customs documents and recall of bill of entry: remand for reconsideration and amendment of unit price.
    February 2, 2026   Case Laws Customs
    Customs classification of imported mixtures and raw materials affirmed; polymer classifications upheld while food headings rejected.
    February 2, 2026   Case Laws Customs
    Temporary import under carnet found permissible for resident abroad; confiscation and penalties set aside for lack of paid employment evidence
    February 2, 2026   Case Laws Customs
    Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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February 2, 2026   Case Laws Income Tax
Inspection of seized assets: inspection may proceed without prior 'reason to believe' if tied to purposes of the Act, petitioner dismissed
February 2, 2026   Case Laws Income Tax
Reopening of assessment over alleged bogus invoices denied after ledger review and lack of opportunity to explain; notice quashed.
February 2, 2026   Case Laws Income Tax
Reassessment after search and ten year limitation under tax law quashed for assessment year beyond permissible period.
February 2, 2026   Case Laws Customs
Suppression of facts in customs exemption claims and invocation of extended limitation rejected where no intent to evade duty
February 2, 2026   Case Laws Income Tax
Transponder service fees characterised as service, not royalty, resulting in no withholding tax obligation on the payer.
February 2, 2026   Case Laws Income Tax
Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents found.
February 2, 2026   Case Laws Income Tax
Limitation for transfer pricing final assessments and interplay with general limitation rules leads to quashing of time-barred orders
February 2, 2026   Case Laws Income Tax
Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
February 2, 2026   Case Laws Income Tax
Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
February 2, 2026   Case Laws Income Tax
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates remand.
February 2, 2026   Case Laws Income Tax
Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
February 2, 2026   Case Laws Income Tax
Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.
February 2, 2026   Case Laws Benami Property
Benami property transaction: payment trail and sham partnership evidence confirmed benami status, attachment upheld and appeal dismissed
February 2, 2026   Case Laws Customs
Confiscation of gold jewellery: procedural failures require return or present market-value compensation when re-export is impossible
February 2, 2026   Case Laws Customs
Penalty for improper importation of goods against Customs broker quashed as misapplication without mens rea; writ allowed.
February 2, 2026   Case Laws Customs
Customs export mis-declaration and penalties upheld; writ petition dismissed, appeal available but monetary inability not excused
February 2, 2026   Case Laws Customs
Rectification of customs documents and recall of bill of entry: remand for reconsideration and amendment of unit price.
February 2, 2026   Case Laws Customs
Customs classification of imported mixtures and raw materials affirmed; polymer classifications upheld while food headings rejected.
February 2, 2026   Case Laws Customs
Temporary import under carnet found permissible for resident abroad; confiscation and penalties set aside for lack of paid employment evidence
February 2, 2026   Case Laws Customs
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quashed.

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Customs

CBIC substitutes Tables 1-3 in the tariff value notification to...

Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025

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Customs January 1, 2026 Notifications
CBIC substitutes Tables 1-3 in the tariff value notification to prescribe tariff values for specified imports under section 14(2) of the Customs Act, 1962, thereby determining the assessable value base for levy of customs duties on those goods. The substituted tables fix tariff values (stated as "no change" where unchanged) for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap (all grades), areca nuts, and for gold and silver in specified forms and categories (including where benefits under Notification No. 45/2025-Customs are availed), with gold at US$ 1398 per 10 grams and silver at US$ 2406 per kilogram. The changes apply from 31 December 2025.
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Acts Income Tax
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