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    January 19, 2026   Case Laws Service Tax
    Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
    January 19, 2026   Case Laws Central Excise
    Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
    January 17, 2026   Case Laws GST
    ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
    January 17, 2026   Case Laws GST
    Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
    January 17, 2026   Case Laws GST
    Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
    January 17, 2026   Case Laws Income Tax
    Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
    January 17, 2026   Case Laws Income Tax
    Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
    January 17, 2026   Case Laws Income Tax
    Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
    January 17, 2026   Case Laws Income Tax
    Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
    January 17, 2026   Case Laws Income Tax
    Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
    January 17, 2026   Case Laws Income Tax
    Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
    January 17, 2026   Case Laws Income Tax
    Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
    January 17, 2026   Case Laws Income Tax
    Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
    January 17, 2026   Case Laws Income Tax
    Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
    January 17, 2026   Case Laws Income Tax
    Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required
    January 17, 2026   Case Laws Income Tax
    Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
    January 17, 2026   Case Laws Income Tax
    Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
    January 17, 2026   Case Laws Benami Property
    Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
    January 17, 2026   Case Laws Customs
    Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
    January 17, 2026   Case Laws Customs
    Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks
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January 19, 2026   Case Laws Service Tax
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalidated
January 19, 2026   Case Laws Central Excise
Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
January 17, 2026   Case Laws GST
ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
January 17, 2026   Case Laws GST
Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
January 17, 2026   Case Laws GST
Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
January 17, 2026   Case Laws Income Tax
Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
January 17, 2026   Case Laws Income Tax
Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
January 17, 2026   Case Laws Income Tax
Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
January 17, 2026   Case Laws Income Tax
Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
January 17, 2026   Case Laws Income Tax
Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
January 17, 2026   Case Laws Income Tax
Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
January 17, 2026   Case Laws Income Tax
Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
January 17, 2026   Case Laws Income Tax
Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
January 17, 2026   Case Laws Income Tax
Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
January 17, 2026   Case Laws Income Tax
Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required
January 17, 2026   Case Laws Income Tax
Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
January 17, 2026   Case Laws Income Tax
Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
January 17, 2026   Case Laws Benami Property
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection
January 17, 2026   Case Laws Customs
Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
January 17, 2026   Case Laws Customs
Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks

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FEMA

Foreign Exchange Management (Export and Import of Goods and...

Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting

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FEMA January 19, 2026 Circulars
Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 are promulgated, replacing prior Master Directions and the listed circulars, and will be effective from October 1, 2026; operative effect: a consolidated regulatory regime governs export/import transactions. Authorised dealers are required to ensure compliance with FEMA, 1999, its subordinate instruments and the extant Foreign Trade Policy when handling exports, imports and merchanting trade transactions; operative effect: dealers' due-diligence and regulatory obligations are affirmed and enforceable. Authorised dealers must route all references to the regulator via the PRAVAAH portal and report suspicious/doubtful transactions to the Directorate of Enforcement; operative effect: prescribed reporting and escalation channels become mandatory. Authority: RBI.
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Acts Income Tax
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