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    April 2, 2026   Case Laws GST
    Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
    April 2, 2026   Case Laws Income Tax
    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
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    April 2, 2026   Case Laws Income Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
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    April 2, 2026   Case Laws Income Tax
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    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
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    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
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    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case Laws Income Tax
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    April 2, 2026   Case Laws Income Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
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April 2, 2026   Case Laws GST
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
April 2, 2026   Case Laws Income Tax
Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
April 2, 2026   Case Laws Income Tax
Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
April 2, 2026   Case Laws Income Tax
Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
April 2, 2026   Case Laws Income Tax
Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
April 2, 2026   Case Laws Income Tax
Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
April 2, 2026   Case Laws Income Tax
Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
April 2, 2026   Case Laws Income Tax
ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
April 2, 2026   Case Laws Income Tax
Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
April 2, 2026   Case Laws Income Tax
Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
April 2, 2026   Case Laws Income Tax
TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
April 2, 2026   Case Laws Income Tax
Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
April 2, 2026   Case Laws Income Tax
Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
April 2, 2026   Case Laws Income Tax
Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
April 2, 2026   Case Laws Income Tax
Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
April 2, 2026   Case Laws Income Tax
Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
April 2, 2026   Case Laws Income Tax
Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
April 2, 2026   Case Laws Income Tax
Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
April 2, 2026   Case Laws Income Tax
Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
April 2, 2026   Case Laws Income Tax
Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the default.

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Customs

The notification substitutes TABLE-1, TABLE-2 and TABLE-3 to fix...

Tariff values for edible oils, brass scrap, areca nuts, gold and silver fixed at specified rates effective 14 January 2026

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Customs January 15, 2026 Notifications
The notification substitutes TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified goods: (1) edible oils (crude palm oil, RBD palm oil, palmolein variants, crude soya bean oil) - tariff values are set at stated US$/MT levels (noted as no change); (2) brass scrap (all grades) - tariff value fixed at US$6,694/MT; (3) areca nuts - tariff value fixed at US$7,679/MT; and (4) gold and silver (specified forms and exclusions) - tariff values fixed at US$1,485 per 10 g for gold and US$2,724 per kg for silver. Operative effect: these fixed tariff values shall apply for the purposes of the principal notification with effect from 14 January 2026.
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Acts Income Tax
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