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    February 2, 2026   Case Laws Income Tax
    Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
    February 2, 2026   Case Laws Income Tax
    Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
    February 2, 2026   Case Laws Income Tax
    Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
    February 2, 2026   Case Laws Income Tax
    Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
    February 2, 2026   Case Laws Income Tax
    Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.
    February 2, 2026   Case Laws Benami Property
    Benami property transaction: payment trail and sham partnership evidence confirmed benami status, attachment upheld and appeal dismissed
    February 2, 2026   Case Laws Customs
    Confiscation of gold jewellery: procedural failures require return or present market-value compensation when re-export is impossible
    February 2, 2026   Case Laws Customs
    Penalty for improper importation of goods against Customs broker quashed as misapplication without mens rea; writ allowed.
    February 2, 2026   Case Laws Customs
    Customs export mis-declaration and penalties upheld; writ petition dismissed, appeal available but monetary inability not excused
    February 2, 2026   Case Laws Customs
    Rectification of customs documents and recall of bill of entry: remand for reconsideration and amendment of unit price.
    February 2, 2026   Case Laws Customs
    Customs classification of imported mixtures and raw materials affirmed; polymer classifications upheld while food headings rejected.
    February 2, 2026   Case Laws Customs
    Temporary import under carnet found permissible for resident abroad; confiscation and penalties set aside for lack of paid employment evidence
    February 2, 2026   Case Laws Customs
    Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
    February 2, 2026   Case Laws Customs
    Invalidation of certificate of origin under AIFTA denied; tribunal quashes duty recovery for lack of verification and notice.
    February 2, 2026   Case Laws Customs
    Classification of petroleum fractions and provisional release of seized marine fuel: 'most akin' test upheld; bank guarantees discharged.
    February 2, 2026   Case Laws Customs
    EODC determinative of EPCG export obligation; Customs cannot confirm demands without prior DGFT cancellation, demands set aside
    February 2, 2026   Case Laws Customs
    Amendment of export shipping bills to reflect scheme entitlements affirmed; tribunal directs amendment after documentary proof validated.
    February 2, 2026   Case Laws Customs
    Alternate customs exemption claim under Notification No.94/1996 allowed conditionally; remanded for de novo adjudication to determine eligibility
    February 2, 2026   Case Laws Customs
    Classification of LED drivers as static converters under CTH 8504, not as lighting parts under chapter 94.
    February 2, 2026   Case Laws IBC
    Insolvency petition admission for creditor recovery upheld after debtor's failure to cooperate with restructuring; appeal dismissed, CIRP affirmed.
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February 2, 2026   Case Laws Income Tax
Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
February 2, 2026   Case Laws Income Tax
Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
February 2, 2026   Case Laws Income Tax
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates remand.
February 2, 2026   Case Laws Income Tax
Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
February 2, 2026   Case Laws Income Tax
Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.
February 2, 2026   Case Laws Benami Property
Benami property transaction: payment trail and sham partnership evidence confirmed benami status, attachment upheld and appeal dismissed
February 2, 2026   Case Laws Customs
Confiscation of gold jewellery: procedural failures require return or present market-value compensation when re-export is impossible
February 2, 2026   Case Laws Customs
Penalty for improper importation of goods against Customs broker quashed as misapplication without mens rea; writ allowed.
February 2, 2026   Case Laws Customs
Customs export mis-declaration and penalties upheld; writ petition dismissed, appeal available but monetary inability not excused
February 2, 2026   Case Laws Customs
Rectification of customs documents and recall of bill of entry: remand for reconsideration and amendment of unit price.
February 2, 2026   Case Laws Customs
Customs classification of imported mixtures and raw materials affirmed; polymer classifications upheld while food headings rejected.
February 2, 2026   Case Laws Customs
Temporary import under carnet found permissible for resident abroad; confiscation and penalties set aside for lack of paid employment evidence
February 2, 2026   Case Laws Customs
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quashed.
February 2, 2026   Case Laws Customs
Invalidation of certificate of origin under AIFTA denied; tribunal quashes duty recovery for lack of verification and notice.
February 2, 2026   Case Laws Customs
Classification of petroleum fractions and provisional release of seized marine fuel: 'most akin' test upheld; bank guarantees discharged.
February 2, 2026   Case Laws Customs
EODC determinative of EPCG export obligation; Customs cannot confirm demands without prior DGFT cancellation, demands set aside
February 2, 2026   Case Laws Customs
Amendment of export shipping bills to reflect scheme entitlements affirmed; tribunal directs amendment after documentary proof validated.
February 2, 2026   Case Laws Customs
Alternate customs exemption claim under Notification No.94/1996 allowed conditionally; remanded for de novo adjudication to determine eligibility
February 2, 2026   Case Laws Customs
Classification of LED drivers as static converters under CTH 8504, not as lighting parts under chapter 94.
February 2, 2026   Case Laws IBC
Insolvency petition admission for creditor recovery upheld after debtor's failure to cooperate with restructuring; appeal dismissed, CIRP affirmed.

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Customs

Amendment inserts a new entry (d) "Bhogapuram" into the Table...

Designation of Bhogapuram as customs airport site authorizing unloading of imports and loading of exports under Notification No.61/94

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Customs January 16, 2026 Notifications
Amendment inserts a new entry (d) "Bhogapuram" into the Table against serial no. 2 for Andhra Pradesh in Notification No. 61/94-Customs (N.T.), thereby designating Bhogapuram as a customs airport site; operative effect: Bhogapuram is authorized for the unloading of imported goods and the loading of export goods (or any class thereof), enabling customs control and permitted import/export operations at that location.
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Acts Income Tax
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