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    January 30, 2026   Case Laws Income Tax
    Deduction under Section 80P requires a claim in a timely filed return; absence of return bars the deduction.
    January 30, 2026   Case Laws Income Tax
    Deduction for reinvestment in agricultural land under 54B upheld where purchase completed despite delayed registration
    January 30, 2026   Case Laws Income Tax
    Purchase of gold coins for business promotion upheld as genuine; disallowance and indirect taxation of exempt dividends reversed
    January 30, 2026   Case Laws Income Tax
    Deduction under sections 54B and 54F on sale of flats; appellate additional claim allowed, AO directed to recompute capital gains
    January 30, 2026   Case Laws Income Tax
    Limitation for passing final assessment order under section 144C read with section 153: orders beyond time barred and quashed
    January 30, 2026   Case Laws Income Tax
    TDS obligation on cross-border corporate service payments: DTAA and PE findings negate withholding and disallowance under section 40(a)(i)
    January 30, 2026   Case Laws Income Tax
    Validity of reassessment reopening based on affidavit and documentary material upheld; cross-examination denial ordered to be permitted.
    January 30, 2026   Case Laws Income Tax
    Advance payment under agreement to sell property characterised as part performance, not forfeiture, with adjustment against cost on sale
    January 30, 2026   Case Laws Income Tax
    Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
    January 29, 2026   Notifications Income Tax
    Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements...
    January 29, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; updated tables effective 28 January 2026.
    January 29, 2026   Case Laws GST
    Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
    January 29, 2026   Case Laws GST
    Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
    January 29, 2026   Case Laws GST
    Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
    January 29, 2026   Case Laws GST
    Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
    January 29, 2026   Case Laws Customs
    Merchandise Export from India Scheme applications allowed resubmission after clerical EDI error; Regional Authority to process conversion and benefit
    January 29, 2026   Case Laws Customs
    Right of F-card holder to represent before any Customs jurisdiction; territorial restriction removed while licence deficiencies must be complied with
    January 29, 2026   Case Laws Customs
    Smuggling burden of proof in customs proceedings leads to release of gold when no evidence of foreign origin exists.
    January 29, 2026   Case Laws Customs
    Conversion of Manganese ore into concentrates and CVD exemption entitlement; processes deemed manufacture, exemption denied and interest payable.
    January 29, 2026   Case Laws Customs
    Misdeclaration and classification of imported batteries found correct; extended limitation and penalties set aside.
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January 30, 2026   Case Laws Income Tax
Deduction under Section 80P requires a claim in a timely filed return; absence of return bars the deduction.
January 30, 2026   Case Laws Income Tax
Deduction for reinvestment in agricultural land under 54B upheld where purchase completed despite delayed registration
January 30, 2026   Case Laws Income Tax
Purchase of gold coins for business promotion upheld as genuine; disallowance and indirect taxation of exempt dividends reversed
January 30, 2026   Case Laws Income Tax
Deduction under sections 54B and 54F on sale of flats; appellate additional claim allowed, AO directed to recompute capital gains
January 30, 2026   Case Laws Income Tax
Limitation for passing final assessment order under section 144C read with section 153: orders beyond time barred and quashed
January 30, 2026   Case Laws Income Tax
TDS obligation on cross-border corporate service payments: DTAA and PE findings negate withholding and disallowance under section 40(a)(i)
January 30, 2026   Case Laws Income Tax
Validity of reassessment reopening based on affidavit and documentary material upheld; cross-examination denial ordered to be permitted.
January 30, 2026   Case Laws Income Tax
Advance payment under agreement to sell property characterised as part performance, not forfeiture, with adjustment against cost on sale
January 30, 2026   Case Laws Income Tax
Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length and DTAA
January 29, 2026   Notifications Income Tax
Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements.
January 29, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; updated tables effective 28 January 2026.
January 29, 2026   Case Laws GST
Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
January 29, 2026   Case Laws GST
Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
January 29, 2026   Case Laws GST
Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
January 29, 2026   Case Laws GST
Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
January 29, 2026   Case Laws Customs
Merchandise Export from India Scheme applications allowed resubmission after clerical EDI error; Regional Authority to process conversion and benefit
January 29, 2026   Case Laws Customs
Right of F-card holder to represent before any Customs jurisdiction; territorial restriction removed while licence deficiencies must be complied with
January 29, 2026   Case Laws Customs
Smuggling burden of proof in customs proceedings leads to release of gold when no evidence of foreign origin exists.
January 29, 2026   Case Laws Customs
Conversion of Manganese ore into concentrates and CVD exemption entitlement; processes deemed manufacture, exemption denied and interest payable.
January 29, 2026   Case Laws Customs
Misdeclaration and classification of imported batteries found correct; extended limitation and penalties set aside.

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Customs

Amends the Sea Cargo Manifest and Transshipment Regulations,...

Sea cargo manifest and transshipment filing deadlines extended, amending 2018 rules to shift key date to 31 March 2026.

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Customs January 2, 2026 Notifications
Amends the Sea Cargo Manifest and Transshipment Regulations, 2018 by substituting, in the Table after FORM-XII, the date specified at serial number 6 in column (3) with "31.03.2026". This defers the relevant deadline or effective date tied to that table entry until 31 March 2026, with the amendment taking effect from the date of publication in the Official Gazette.
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Acts Income Tax
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