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    January 24, 2026   Case Laws Income Tax
    Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
    January 24, 2026   Case Laws Income Tax
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    January 24, 2026   Case Laws SEBI
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    January 24, 2026   Case Laws Money Laundering
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January 24, 2026   Case Laws Income Tax
Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
January 24, 2026   Case Laws Income Tax
Reopening of income tax assessment found defective service; taxpayer granted fresh opportunity to reply before reassessment proceeds.
January 24, 2026   Case Laws Income Tax
Annual Maintenance Contracts for equipment treated as works contract payments; TDS required, not fees for technical services
January 24, 2026   Case Laws Income Tax
Penalty under section 270A for under-reporting versus misreporting: conditions unmet and penalty annulled on appeal.
January 24, 2026   Case Laws Income Tax
TDS credit dispute and admission of additional evidence reinstated, remitted to assessing officer for verification and allowance.
January 24, 2026   Case Laws Income Tax
Revenue recognition dispute over treatment of finished goods and advances under project completion method; additions deleted and appeals allowed
January 24, 2026   Case Laws Benami Property
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequences.
January 24, 2026   Case Laws Benami Property
Benami transaction provisional attachment challenged as IO failed to establish statutory benami elements; appeal dismissed
January 24, 2026   Case Laws Customs
Aiding and abetting export of prohibited meat: Customs broker penalty and license suspension quashed for lack of mens rea.
January 24, 2026   Case Laws Customs
Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
January 24, 2026   Case Laws Customs
Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
January 24, 2026   Case Laws Customs
Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
January 24, 2026   Case Laws Customs
Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
January 24, 2026   Case Laws Customs
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
January 24, 2026   Case Laws Customs
Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
January 24, 2026   Case Laws Companies Law
Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
January 24, 2026   Case Laws SEBI
Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
January 24, 2026   Case Laws IBC
Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
January 24, 2026   Case Laws IBC
Expunction of adverse observations in insolvency proceedings: appellate expunges unsupported findings and stresses right to be heard.
January 24, 2026   Case Laws Money Laundering
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence.

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Customs

CBIC substitutes the tariff value tables for specified imports...

Revised customs tariff values set for palm oils, soya oil, brass scrap, gold and silver from 1 Jan 2026

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Customs January 2, 2026 Notifications
CBIC substitutes the tariff value tables for specified imports by prescribing revised tariff values for crude palm oil (US$ 1077/MT), RBD palm oil (US$ 1095/MT), other palm oil (US$ 1087/MT), crude palmolein (US$ 1100/MT), RBD palmolein (US$ 1103/MT), other palmolein (US$ 1102/MT), crude soya bean oil (US$ 1162/MT), and brass scrap (all grades) (US$ 6694/MT); gold in specified forms (US$ 1405 per 10 grams) and silver in specified forms (US$ 2413 per kilogram), including where certain exemption benefits are availed; and areca nuts (US$ 7679/MT, no change). These tariff values apply for customs valuation/assessment from 1 January 2026.
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Acts Income Tax
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