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    January 9, 2026   Case Laws IBC
    Mesne profits civil suit after takeover under a resolution plan: "existing management" means pre-takeover; claims barred against new management
    January 9, 2026   Case Laws IBC
    Re-segregated operational debt invoices to bypass IBC Section 10A bar; Section 9 plea rejected after FDR deposit
    January 9, 2026   Case Laws IBC
    Operational creditor's unpaid project invoices and Section 10A default dates dispute; Section 9 case restored for merits review.
    January 9, 2026   Case Laws IBC
    Central Sales Tax dues and claims of a statutory first charge u/s 9(2): held not secured debt
    January 9, 2026   Case Laws IBC
    Trade advance converting into financial debt on default; Section 7 time-bar rejected after SC limitation extension, appeal allowed.
    January 9, 2026   Case Laws Law of Competition
    Collusive bidding in public machine-supply tender proved via shared IP and call records; Section 3 penalty upheld, appeal dismissed
    January 9, 2026   Case Laws Money Laundering
    Money-laundering bail bid after long custody and stalled trial: s.45 twin conditions treated satisfied, bail granted
    January 9, 2026   Case Laws Central Excise
    Refund claim for unutilized CENVAT credit after factory closure fails under amended Rule 5, limited to exports
    January 8, 2026   Notifications Income Tax
    Mussoorie-Dehradun Development Authority income exempted u/s 10(46A) from AY 2024-25, conditional on continued statutory status.
    January 8, 2026   Notifications Income Tax
    Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25
    January 8, 2026   Circulars Customs
    Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17....
    January 8, 2026   Circulars SEBI
    Mutual fund distributor incentives for new B-30 city and women investors delayed, implementation moved from Feb 1 to Mar 1, 2026
    January 8, 2026   Circulars Customs
    Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
    January 8, 2026   Case Laws GST
    Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
    January 8, 2026   Case Laws GST
    Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
    January 8, 2026   Case Laws GST
    Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
    January 8, 2026   Case Laws GST
    GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
    January 8, 2026   Case Laws GST
    GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
    January 8, 2026   Case Laws Income Tax
    Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
    January 8, 2026   Case Laws Income Tax
    Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed
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January 9, 2026   Case Laws IBC
Mesne profits civil suit after takeover under a resolution plan: "existing management" means pre-takeover; claims barred against new management
January 9, 2026   Case Laws IBC
Re-segregated operational debt invoices to bypass IBC Section 10A bar; Section 9 plea rejected after FDR deposit
January 9, 2026   Case Laws IBC
Operational creditor's unpaid project invoices and Section 10A default dates dispute; Section 9 case restored for merits review.
January 9, 2026   Case Laws IBC
Central Sales Tax dues and claims of a statutory first charge u/s 9(2): held not secured debt
January 9, 2026   Case Laws IBC
Trade advance converting into financial debt on default; Section 7 time-bar rejected after SC limitation extension, appeal allowed.
January 9, 2026   Case Laws Law of Competition
Collusive bidding in public machine-supply tender proved via shared IP and call records; Section 3 penalty upheld, appeal dismissed
January 9, 2026   Case Laws Money Laundering
Money-laundering bail bid after long custody and stalled trial: s.45 twin conditions treated satisfied, bail granted
January 9, 2026   Case Laws Central Excise
Refund claim for unutilized CENVAT credit after factory closure fails under amended Rule 5, limited to exports
January 8, 2026   Notifications Income Tax
Mussoorie-Dehradun Development Authority income exempted u/s 10(46A) from AY 2024-25, conditional on continued statutory status.
January 8, 2026   Notifications Income Tax
Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25
January 8, 2026   Circulars Customs
Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17.03.2026.
January 8, 2026   Circulars SEBI
Mutual fund distributor incentives for new B-30 city and women investors delayed, implementation moved from Feb 1 to Mar 1, 2026
January 8, 2026   Circulars Customs
Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
January 8, 2026   Case Laws GST
Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
January 8, 2026   Case Laws GST
Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
January 8, 2026   Case Laws GST
Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
January 8, 2026   Case Laws GST
GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
January 8, 2026   Case Laws GST
GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
January 8, 2026   Case Laws Income Tax
Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
January 8, 2026   Case Laws Income Tax
Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed

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SEBI

SEBI prescribes uniform compliance reporting formats for...

Uniform compliance reporting for Specialized Investment Funds aligned with mutual funds, adding new CTR Part IV and trustee clause.

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SEBI January 9, 2026 Circulars
SEBI prescribes uniform compliance reporting formats for Specialized Investment Funds (SIFs) by applying to SIFs all reporting requirements under the SEBI (Mutual Funds) Regulations, 1996, the MF Master Circular dated June 27, 2024, and related circulars, thereby subjecting SIFs to the same compliance reporting regime as mutual funds. The Compliance Test Report format is modified to add a new Part IV requiring AMCs managing SIFs to report additional SIF-specific compliance (including minimum investment threshold, strategy characteristics, fee/expense limits, investment and issuer-concentration restrictions, derivatives, product differentiation, disclosures, subscription/redemption, listing, benchmarking, distribution, risk band, and scenario analysis), increasing mandatory periodic attestations within the CTR. The Half-Yearly Trustee Report format is modified to add Clause 72A requiring trustees to report SIF-specific governance and compliance matters, expanding trustee oversight reporting, with effect from January 8, 2026.
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Acts Income Tax
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