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    January 22, 2026   Case Laws GST
    Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
    January 22, 2026   Case Laws GST
    GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
    January 22, 2026   Case Laws GST
    GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
    January 22, 2026   Case Laws GST
    Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
    January 22, 2026   Case Laws GST
    Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
    January 22, 2026   Case Laws GST
    GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
    January 22, 2026   Case Laws Income Tax
    Reopening of assessment on same seized digital material barred; reassessment notice quashed and relief granted
    January 22, 2026   Case Laws Income Tax
    Liability of directors under Section 179 requires a recorded non-recoverability finding before proceedings; order set aside.
    January 22, 2026   Case Laws Income Tax
    Limitation on assessment orders under Section 153 r.w. Section 144C leads to quashing of assessment order
    January 22, 2026   Case Laws Income Tax
    Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
    January 22, 2026   Case Laws Income Tax
    Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
    January 22, 2026   Case Laws Income Tax
    Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
    January 22, 2026   Case Laws Income Tax
    Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and...
    January 22, 2026   Case Laws Income Tax
    Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
    January 22, 2026   Case Laws Income Tax
    Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating ...
    January 22, 2026   Case Laws Customs
    Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
    January 22, 2026   Case Laws Customs
    Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
    January 22, 2026   Case Laws Customs
    Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
    January 22, 2026   Case Laws Customs
    Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
    January 22, 2026   Case Laws Customs
    Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
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January 22, 2026   Case Laws GST
Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed
January 22, 2026   Case Laws GST
GST assessment of non-filers: belated returns may be taken on record and prior adjudication orders set aside
January 22, 2026   Case Laws GST
GST detention notice and order invalidated for delayed portal upload and absence of personal hearing; order quashed
January 22, 2026   Case Laws GST
Service of notices via GST portal denied taxpayer effective opportunity, resulting in quashing and remand for fresh rectification.
January 22, 2026   Case Laws GST
Reconciliation statement and extended limitation under Section 74 require fresh adjudication with hearing and order within 12 weeks
January 22, 2026   Case Laws GST
GST appeal time-bar and input tax credit proof: remand for fresh adjudication subject to 25% deposit from electronic cash ledger.
January 22, 2026   Case Laws Income Tax
Reopening of assessment on same seized digital material barred; reassessment notice quashed and relief granted
January 22, 2026   Case Laws Income Tax
Liability of directors under Section 179 requires a recorded non-recoverability finding before proceedings; order set aside.
January 22, 2026   Case Laws Income Tax
Limitation on assessment orders under Section 153 r.w. Section 144C leads to quashing of assessment order
January 22, 2026   Case Laws Income Tax
Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
January 22, 2026   Case Laws Income Tax
Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
January 22, 2026   Case Laws Income Tax
Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
January 22, 2026   Case Laws Income Tax
Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and TDS deletion.
January 22, 2026   Case Laws Income Tax
Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
January 22, 2026   Case Laws Income Tax
Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating material exists.
January 22, 2026   Case Laws Customs
Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
January 22, 2026   Case Laws Customs
Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
January 22, 2026   Case Laws Customs
Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
January 22, 2026   Case Laws Customs
Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
January 22, 2026   Case Laws Customs
Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before reliance

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SEBI

SEBI permits an AIF investment manager, pending receipt of an...

AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued

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SEBI January 12, 2026 Circulars
SEBI permits an AIF investment manager, pending receipt of an accreditation certificate, to execute the contribution agreement and commence related operational processes based on its assessment of an investor's eligibility, but the investor's commitment must be excluded from scheme corpus calculations until accreditation is obtained and the scheme may accept funds only after the accreditation certificate is issued, preserving corpus-based prudential norms. For net-worth based accreditation, the requirement to submit a detailed net-worth break-up as an annexure to the net-worth certificate is removed, and it is clarified that a chartered accountant may certify satisfaction of the prescribed threshold without stating the actual net worth, reducing documentary compliance. AIF trustee/sponsor/manager must ensure the Compliance Test Report covers compliance with these directions, effective immediately.
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Acts Income Tax
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