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    January 20, 2026   Case Laws Income Tax
    Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
    January 20, 2026   Case Laws Income Tax
    Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
    January 20, 2026   Case Laws Income Tax
    Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpaye...
    January 20, 2026   Case Laws Income Tax
    Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
    January 20, 2026   Case Laws Income Tax
    Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
    January 20, 2026   Case Laws Income Tax
    Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
    January 20, 2026   Case Laws Income Tax
    Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
    January 20, 2026   Case Laws Indian Laws
    Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
    January 20, 2026   Case Laws Income Tax
    Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
    January 20, 2026   Case Laws Customs
    Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
    January 20, 2026   Case Laws Customs
    Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
    January 20, 2026   Case Laws Customs
    Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
    January 20, 2026   Case Laws Customs
    Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
    January 20, 2026   Case Laws Money Laundering
    Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
    January 20, 2026   Case Laws Service Tax
    Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
    January 19, 2026   Notifications SEBI
    Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
    January 19, 2026   Notifications Customs
    Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
    January 19, 2026   Notifications Customs
    Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
    January 19, 2026   Notifications Customs
    Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
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January 20, 2026   Case Laws Income Tax
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation existed
January 20, 2026   Case Laws Income Tax
Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
January 20, 2026   Case Laws Income Tax
Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpayer
January 20, 2026   Case Laws Income Tax
Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
January 20, 2026   Case Laws Income Tax
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P verification
January 20, 2026   Case Laws Income Tax
Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
January 20, 2026   Case Laws Income Tax
Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
January 20, 2026   Case Laws Indian Laws
Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
January 20, 2026   Case Laws Income Tax
Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
January 20, 2026   Case Laws Customs
Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
January 20, 2026   Case Laws Customs
Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
January 20, 2026   Case Laws Customs
Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
January 20, 2026   Case Laws Customs
Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
January 20, 2026   Case Laws Money Laundering
Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
January 20, 2026   Case Laws Service Tax
Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
January 19, 2026   Case Laws Income Tax
Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
January 19, 2026   Notifications SEBI
Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
January 19, 2026   Notifications Customs
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on publication
January 19, 2026   Notifications Customs
Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
January 19, 2026   Notifications Customs
Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders

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Customs

Dominant issue: classification of annuloplasty bands/ring under...

Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for implanted appliances

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Customs January 17, 2026 Case Laws AAR
Dominant issue: classification of annuloplasty bands/ring under CTI Heading 9021. Reasoning: device is a permanently implanted therapeutic appliance that provides structural support to an existing valve annulus and does not anatomically replace or substitute the valve; it fails the anatomical replacement test required for CTI 9021.31/9021.39 (GRI 3(a), Explanatory Notes). Outcome: reject classification as "other artificial parts of the body" and hold the product classifiable as "other appliances... implanted in the body" under CTI 9021.90.90. - AAR
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Acts Income Tax
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