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    January 2, 2026   Case Laws Income Tax
    Income Declaration Scheme 2016 payment and missing Form-4 led to double taxation; self-assessment tax credited, assessment revised.
    January 2, 2026   Case Laws Income Tax
    Reassessment notices after insurance-sector search challenged as vague, non-speaking s.148A(3) order; remanded for fresh reasoned decision.
    January 2, 2026   Case Laws Income Tax
    Capital gains reinvestment in new residential house after joint development deal and demolition; s.54 relief allowed, s.54F denied.
    January 2, 2026   Case Laws Income Tax
    Estimated expense disallowance from unreliable books led to upheld s.270A underreporting penalty and s.40(a)(ia) TDS disallowance penalty
    January 2, 2026   Case Laws Income Tax
    Tax assessment of receipts u/s44DA: AO ignored DRP's protective-only computation direction; substantive assessment quashed as void.
    January 2, 2026   Case Laws Income Tax
    Income tax reassessment over bank cash deposits shifts to alleged bogus purchases; reopening beyond three years quashed, deletion upheld.
    January 2, 2026   Case Laws Income Tax
    Stockist discounts on goods distribution, ESOP exercise taxation, and MSME delayed-payment interest-held no TDS defaults under 194H/192/194A
    January 2, 2026   Case Laws Customs
    Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.
    January 2, 2026   Case Laws Customs
    Imported embolization coils for vascular defect treatment classified as implanted medical appliance, not "artificial body part," under CTI 9021 90 90.
    January 2, 2026   Case Laws Customs
    Low-erucic rapeseed (canola) crude oil imports from UAE: classification under CTSH 1514 11 20 upheld, 8% BCD allowed
    January 2, 2026   Case Laws Customs
    Tariff classification of electric "tactical hauler" works truck and parts under Customs Tariff: classified mainly under CTH 8709
    January 2, 2026   Case Laws IBC
    Corporate loan claim in insolvency challenged over dubious agreement; limitation benefit allowed, but Rule 11 scrutiny upheld; appeal dismissed.
    January 2, 2026   Case Laws IBC
    Corporate guarantee deeds and later sanction letters: prior guarantees held continuing, enabling Section 7 insolvency admission; appeal dismissed.
    January 2, 2026   Case Laws IBC
    Post-CIRP assessments for pre-CIRP interest and damages claims u/ss 7Q/14B barred by Section 14 moratorium, appeal dismissed
    January 2, 2026   Case Laws Money Laundering
    Prolonged PMLA custody and slow trial pace weighed against s.45 "twin conditions", leading to conditional bail
    January 1, 2026   Notifications Customs
    Anti-dumping duty on Vietnam hot rolled steel imports: adjusted to offset safeguard duty and prevent double collection
    January 1, 2026   Notifications Customs
    Safeguard duty on non-alloy and alloy steel flat product imports set at 12-11% till 2028, with price exemptions.
    January 1, 2026   Notifications Customs
    Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025
    January 1, 2026   Circulars DGFT
    Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment...
    January 1, 2026   Case Laws GST
    GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u/s 93
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January 2, 2026   Case Laws Income Tax
Income Declaration Scheme 2016 payment and missing Form-4 led to double taxation; self-assessment tax credited, assessment revised.
January 2, 2026   Case Laws Income Tax
Reassessment notices after insurance-sector search challenged as vague, non-speaking s.148A(3) order; remanded for fresh reasoned decision.
January 2, 2026   Case Laws Income Tax
Capital gains reinvestment in new residential house after joint development deal and demolition; s.54 relief allowed, s.54F denied.
January 2, 2026   Case Laws Income Tax
Estimated expense disallowance from unreliable books led to upheld s.270A underreporting penalty and s.40(a)(ia) TDS disallowance penalty
January 2, 2026   Case Laws Income Tax
Tax assessment of receipts u/s44DA: AO ignored DRP's protective-only computation direction; substantive assessment quashed as void.
January 2, 2026   Case Laws Income Tax
Income tax reassessment over bank cash deposits shifts to alleged bogus purchases; reopening beyond three years quashed, deletion upheld.
January 2, 2026   Case Laws Income Tax
Stockist discounts on goods distribution, ESOP exercise taxation, and MSME delayed-payment interest-held no TDS defaults under 194H/192/194A
January 2, 2026   Case Laws Customs
Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.
January 2, 2026   Case Laws Customs
Imported embolization coils for vascular defect treatment classified as implanted medical appliance, not "artificial body part," under CTI 9021 90 90.
January 2, 2026   Case Laws Customs
Low-erucic rapeseed (canola) crude oil imports from UAE: classification under CTSH 1514 11 20 upheld, 8% BCD allowed
January 2, 2026   Case Laws Customs
Tariff classification of electric "tactical hauler" works truck and parts under Customs Tariff: classified mainly under CTH 8709
January 2, 2026   Case Laws IBC
Corporate loan claim in insolvency challenged over dubious agreement; limitation benefit allowed, but Rule 11 scrutiny upheld; appeal dismissed.
January 2, 2026   Case Laws IBC
Corporate guarantee deeds and later sanction letters: prior guarantees held continuing, enabling Section 7 insolvency admission; appeal dismissed.
January 2, 2026   Case Laws IBC
Post-CIRP assessments for pre-CIRP interest and damages claims u/ss 7Q/14B barred by Section 14 moratorium, appeal dismissed
January 2, 2026   Case Laws Money Laundering
Prolonged PMLA custody and slow trial pace weighed against s.45 "twin conditions", leading to conditional bail
January 1, 2026   Notifications Customs
Anti-dumping duty on Vietnam hot rolled steel imports: adjusted to offset safeguard duty and prevent double collection
January 1, 2026   Notifications Customs
Safeguard duty on non-alloy and alloy steel flat product imports set at 12-11% till 2028, with price exemptions.
January 1, 2026   Notifications Customs
Tariff values for key imports (palm oils, soya oil, brass scrap, areca nuts, gold, silver) revised u/s 14(2), effective 31 Dec 2025
January 1, 2026   Circulars DGFT
Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment rules
January 1, 2026   Case Laws GST
GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u/s 93

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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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