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    January 5, 2026   Circulars DGFT
    Standard letter formats for Export Oriented Unit permissions added via Appendix 6N; Commissioners may modify formats under FTP rules
    January 5, 2026   Circulars SEBI
    Merchant bankers' revised net worth and liquid net worth rules set phased compliance deadlines, with auto downgrades and activity curbs.
    January 5, 2026   Circulars Companies Law
    Annual e-filing of FY 2024-25 annual returns and financial statements allowed till 31 Jan 2026 without late fees
    January 5, 2026   Case Laws GST
    GST refund claim after deficiency memo: limitation u/s54(3) runs from first filing; time-bar rejection quashed, remanded.
    January 5, 2026   Case Laws GST
    Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted
    January 5, 2026   Case Laws GST
    Pending tax refund application seeking interest and penalty: authority ordered to decide claim and issue orders within four months
    January 5, 2026   Case Laws GST
    Parallel GST show-cause proceedings by State after Central notice u/s 6(2)(b) barred; State order quashed.
    January 5, 2026   Case Laws GST
    Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded
    January 5, 2026   Case Laws GST
    Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
    January 5, 2026   Case Laws GST
    Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
    January 5, 2026   Case Laws Income Tax
    Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
    January 5, 2026   Case Laws Income Tax
    Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allow...
    January 5, 2026   Case Laws Income Tax
    Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
    January 5, 2026   Case Laws Income Tax
    Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
    January 5, 2026   Case Laws Income Tax
    Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
    January 5, 2026   Case Laws Income Tax
    Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
    January 5, 2026   Case Laws Income Tax
    Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
    January 5, 2026   Case Laws Income Tax
    Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
    January 5, 2026   Case Laws Income Tax
    Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
    January 5, 2026   Case Laws Income Tax
    Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
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January 5, 2026   Circulars DGFT
Standard letter formats for Export Oriented Unit permissions added via Appendix 6N; Commissioners may modify formats under FTP rules
January 5, 2026   Circulars SEBI
Merchant bankers' revised net worth and liquid net worth rules set phased compliance deadlines, with auto downgrades and activity curbs.
January 5, 2026   Circulars Companies Law
Annual e-filing of FY 2024-25 annual returns and financial statements allowed till 31 Jan 2026 without late fees
January 5, 2026   Case Laws GST
GST refund claim after deficiency memo: limitation u/s54(3) runs from first filing; time-bar rejection quashed, remanded.
January 5, 2026   Case Laws GST
Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted
January 5, 2026   Case Laws GST
Pending tax refund application seeking interest and penalty: authority ordered to decide claim and issue orders within four months
January 5, 2026   Case Laws GST
Parallel GST show-cause proceedings by State after Central notice u/s 6(2)(b) barred; State order quashed.
January 5, 2026   Case Laws GST
Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded
January 5, 2026   Case Laws GST
Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
January 5, 2026   Case Laws GST
Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
January 5, 2026   Case Laws Income Tax
Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
January 5, 2026   Case Laws Income Tax
Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allowed
January 5, 2026   Case Laws Income Tax
Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
January 5, 2026   Case Laws Income Tax
Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
January 5, 2026   Case Laws Income Tax
Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
January 5, 2026   Case Laws Income Tax
Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
January 5, 2026   Case Laws Income Tax
Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismissed.
January 5, 2026   Case Laws Income Tax
Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
January 5, 2026   Case Laws Income Tax
Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
January 5, 2026   Case Laws Income Tax
Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)

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Companies Law

Companies are permitted to file prescribed annual filing e-forms...

Annual e-filing of FY 2024-25 annual returns and financial statements allowed till 31 Jan 2026 without late fees

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Companies Law January 5, 2026 Circulars
Companies are permitted to file prescribed annual filing e-forms for FY 2024-25 (including annual return and financial statement forms) up to 31 January 2026 without payment of additional fees, thereby waiving late-filing additional fees for filings made within this extended window. All other conditions and requirements stipulated in General Circular No. 06/2025 remain unchanged, thereby continuing to govern the manner and compliance parameters for such filings.
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Acts Income Tax
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