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    September 2, 2026   Case Laws Income Tax
    Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
    September 2, 2026   Case Laws Income Tax
    External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
    September 2, 2026   Case Laws Income Tax
    Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
    September 2, 2026   Case Laws Income Tax
    Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
    September 2, 2026   Case Laws Income Tax
    Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
    September 2, 2026   Case Laws Income Tax
    Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
    September 2, 2026   Case Laws Income Tax
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    September 2, 2026   Case Laws Income Tax
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    September 2, 2026   Case Laws Income Tax
    Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
    September 2, 2026   Case Laws Income Tax
    Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
    September 2, 2026   Case Laws Income Tax
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    September 2, 2026   Case Laws Income Tax
    Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
    September 2, 2026   Case Laws Income Tax
    Beneficial treaty choice under section 90(2) permits capital-loss set-off and carry-forward despite India-Mauritius DTAA treatment.
    September 2, 2026   Case Laws Income Tax
    Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
    September 2, 2026   Case Laws Customs
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    September 2, 2026   Case Laws Customs
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    September 2, 2026   Case Laws Customs
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    September 2, 2026   Case Laws Customs
    AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
    September 2, 2026   Case Laws Companies Law
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    September 2, 2026   Case Laws SEBI
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September 2, 2026   Case Laws Income Tax
Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or renewal refusal.
September 2, 2026   Case Laws Income Tax
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudication.
September 2, 2026   Case Laws Income Tax
Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
September 2, 2026   Case Laws Income Tax
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-reporting.
September 2, 2026   Case Laws Income Tax
Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
September 2, 2026   Case Laws Income Tax
Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
September 2, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallowances.
September 2, 2026   Case Laws Income Tax
Functional comparability excludes branded, high-end and outsourced providers from BPO transfer-pricing benchmarking, sustaining adjustment deletion.
September 2, 2026   Case Laws Income Tax
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded.
September 2, 2026   Case Laws Income Tax
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional interest fail.
September 2, 2026   Case Laws Income Tax
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expansion capacity.
September 2, 2026   Case Laws Income Tax
Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
September 2, 2026   Case Laws Income Tax
Beneficial treaty choice under section 90(2) permits capital-loss set-off and carry-forward despite India-Mauritius DTAA treatment.
September 2, 2026   Case Laws Income Tax
Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
September 2, 2026   Case Laws Customs
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
September 2, 2026   Case Laws Customs
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication.
September 2, 2026   Case Laws Customs
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
September 2, 2026   Case Laws Customs
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
September 2, 2026   Case Laws Companies Law
Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
September 2, 2026   Case Laws SEBI
Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.

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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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