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    January 29, 2026   Case Laws Customs
    Revocation of Customs House Agent licence overturned for failure to examine records and breach of natural justice, appeal allowed.
    January 29, 2026   Case Laws Central Excise
    Interest on delayed excise rebate: higher interest awarded for inordinate twelve-year delay; claimant granted 12% interest on sanctioned rebate.
    January 29, 2026   Case Laws GST
    Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
    January 29, 2026   Case Laws GST
    Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
    January 29, 2026   Case Laws GST
    Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
    January 29, 2026   Case Laws GST
    Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
    January 29, 2026   Case Laws GST
    Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
    January 29, 2026   Case Laws Income Tax
    Deductibility of interest under Income from Other Sources affirmed where borrowings financed interest-earning loans, deduction allowed.
    January 29, 2026   Case Laws Income Tax
    Levy of penalty under section 271AAB(1A) on undisclosed income overturned after no incriminating material found during search
    January 29, 2026   Case Laws Income Tax
    TDS credit for commission agent receipts where TDS was deducted on principal amounts; direction to grant full credit
    January 29, 2026   Case Laws GST
    Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant's bail order restored by court.
    January 29, 2026   Case Laws Income Tax
    Employer and employee provident and ESI contributions: timing of credit and applicability of non-obstante clause for deductions
    January 29, 2026   Case Laws Income Tax
    Exchange of Information under tax treaties: AO cannot rely on FT&TR to extend limitation for AY2017-18.
    January 29, 2026   Case Laws Income Tax
    Revocable securitisation trust status clarified as pass-through vehicle; income taxed to security receipt holders, not the trust.
    January 29, 2026   Case Laws Income Tax
    Depreciation and other tax disallowances in corporate assessment: Tribunal directs deletions, recalculations and verification of claims
    January 29, 2026   Case Laws Customs
    Classification of ores versus concentrates: processing ROM ore into concentrate treated as manufacture, exemption denied and duty recovered
    January 29, 2026   Case Laws Customs
    Flexible Printed Circuit Board classification under Tariff Item 8534 00 00 affirmed, with advance ruling and merit-based reclassification allowed
    January 29, 2026   Case Laws IBC
    Invocation of personal guarantee by legal notice found sufficient; moratorium commenced from filing and petition revived.
    January 29, 2026   Case Laws Law of Competition
    Coal handling charges at CICTPL and alleged abuse of dominant position remanded for fresh CCI adjudication after set aside.
    January 29, 2026   Case Laws Money Laundering
    Proceeds of crime and money laundering: PMLA prosecution requires subsisting predicate offence; discharge of predicate accused precludes further prose...
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January 29, 2026   Case Laws Customs
Revocation of Customs House Agent licence overturned for failure to examine records and breach of natural justice, appeal allowed.
January 29, 2026   Case Laws Central Excise
Interest on delayed excise rebate: higher interest awarded for inordinate twelve-year delay; claimant granted 12% interest on sanctioned rebate.
January 29, 2026   Case Laws GST
Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
January 29, 2026   Case Laws GST
Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
January 29, 2026   Case Laws GST
Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
January 29, 2026   Case Laws GST
Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
January 29, 2026   Case Laws GST
Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
January 29, 2026   Case Laws Income Tax
Deductibility of interest under Income from Other Sources affirmed where borrowings financed interest-earning loans, deduction allowed.
January 29, 2026   Case Laws Income Tax
Levy of penalty under section 271AAB(1A) on undisclosed income overturned after no incriminating material found during search
January 29, 2026   Case Laws Income Tax
TDS credit for commission agent receipts where TDS was deducted on principal amounts; direction to grant full credit
January 29, 2026   Case Laws GST
Input Tax Credit fraud: custodial interrogation granted for one appellant; other appellant's bail order restored by court.
January 29, 2026   Case Laws Income Tax
Employer and employee provident and ESI contributions: timing of credit and applicability of non-obstante clause for deductions
January 29, 2026   Case Laws Income Tax
Exchange of Information under tax treaties: AO cannot rely on FT&TR to extend limitation for AY2017-18.
January 29, 2026   Case Laws Income Tax
Revocable securitisation trust status clarified as pass-through vehicle; income taxed to security receipt holders, not the trust.
January 29, 2026   Case Laws Income Tax
Depreciation and other tax disallowances in corporate assessment: Tribunal directs deletions, recalculations and verification of claims
January 29, 2026   Case Laws Customs
Classification of ores versus concentrates: processing ROM ore into concentrate treated as manufacture, exemption denied and duty recovered
January 29, 2026   Case Laws Customs
Flexible Printed Circuit Board classification under Tariff Item 8534 00 00 affirmed, with advance ruling and merit-based reclassification allowed
January 29, 2026   Case Laws IBC
Invocation of personal guarantee by legal notice found sufficient; moratorium commenced from filing and petition revived.
January 29, 2026   Case Laws Law of Competition
Coal handling charges at CICTPL and alleged abuse of dominant position remanded for fresh CCI adjudication after set aside.
January 29, 2026   Case Laws Money Laundering
Proceeds of crime and money laundering: PMLA prosecution requires subsisting predicate offence; discharge of predicate accused precludes further prosecution.

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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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