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    January 19, 2026   Case Laws GST
    Extraordinary writ availability when alternate statutory remedy requires pre-deposit - writ declined; petitioner ordered to file statutory appeal with...
    January 19, 2026   Case Laws Income Tax
    Manual issuance of section 143(2) notices without computer-generated DIN invalidates jurisdiction u/s 148; reassessment quashed void ab initio
    January 19, 2026   Case Laws Income Tax
    Commission to non-resident agents for procuring foreign orders held not taxable in India, no TDS u/s 195
    January 19, 2026   Case Laws Income Tax
    Leviability of interest u/s 234A where original return was belated but section 153C return was timely; interest sustained
    January 19, 2026   Case Laws Income Tax
    Estimated net profit addition not treated as under-reporting u/s270A(6)(b) where accounts complete; penalty deleted
    January 19, 2026   Case Laws Income Tax
    NP rates for livestock versus iron-scrap sales: tribunal applies 0.22% to livestock, overturns uniform 8%
    January 19, 2026   Case Laws Income Tax
    Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
    January 19, 2026   Case Laws Income Tax
    Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
    January 19, 2026   Case Laws Income Tax
    Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
    January 19, 2026   Case Laws Income Tax
    Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
    January 19, 2026   Case Laws Income Tax
    Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed
    January 19, 2026   Case Laws Benami Property
    Provisional attachment under Benami Transactions Act lacked independent evidence and was set aside for insufficient proof.
    January 19, 2026   Case Laws Customs
    Woven synthetic filament yarn fabrics found eligible for FPS duty credit; DGFT circular cannot narrow Appendix 37D entitlement
    January 19, 2026   Case Laws Customs
    Dark seedless raisins: classified under CTI 08062010; exemption only if Vitis vinifera origin proven by PQ/FSSAI and port check
    January 19, 2026   Case Laws Customs
    Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
    January 19, 2026   Case Laws Customs
    Portable mobile, tablet, wearable and vehicle computers classified as portable ADP machines; ruled under tariff subheading 8471.30 84713090
    January 19, 2026   Case Laws IBC
    Admission into CIRP based on existence of financial debt and default; homebuyers' society denied locus to intervene or appeal
    January 19, 2026   Case Laws Money Laundering
    Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
    January 19, 2026   Case Laws Money Laundering
    Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
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January 19, 2026   Case Laws GST
Extraordinary writ availability when alternate statutory remedy requires pre-deposit - writ declined; petitioner ordered to file statutory appeal within six weeks
January 19, 2026   Case Laws Income Tax
Manual issuance of section 143(2) notices without computer-generated DIN invalidates jurisdiction u/s 148; reassessment quashed void ab initio
January 19, 2026   Case Laws Income Tax
Commission to non-resident agents for procuring foreign orders held not taxable in India, no TDS u/s 195
January 19, 2026   Case Laws Income Tax
Leviability of interest u/s 234A where original return was belated but section 153C return was timely; interest sustained
January 19, 2026   Case Laws Income Tax
Estimated net profit addition not treated as under-reporting u/s270A(6)(b) where accounts complete; penalty deleted
January 19, 2026   Case Laws Income Tax
NP rates for livestock versus iron-scrap sales: tribunal applies 0.22% to livestock, overturns uniform 8%
January 19, 2026   Case Laws Income Tax
Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
January 19, 2026   Case Laws Income Tax
Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
January 19, 2026   Case Laws Income Tax
Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
January 19, 2026   Case Laws Income Tax
Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
January 19, 2026   Case Laws Income Tax
Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
January 19, 2026   Case Laws Income Tax
Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed
January 19, 2026   Case Laws Benami Property
Provisional attachment under Benami Transactions Act lacked independent evidence and was set aside for insufficient proof.
January 19, 2026   Case Laws Customs
Woven synthetic filament yarn fabrics found eligible for FPS duty credit; DGFT circular cannot narrow Appendix 37D entitlement
January 19, 2026   Case Laws Customs
Dark seedless raisins: classified under CTI 08062010; exemption only if Vitis vinifera origin proven by PQ/FSSAI and port check
January 19, 2026   Case Laws Customs
Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
January 19, 2026   Case Laws Customs
Portable mobile, tablet, wearable and vehicle computers classified as portable ADP machines; ruled under tariff subheading 8471.30 84713090
January 19, 2026   Case Laws IBC
Admission into CIRP based on existence of financial debt and default; homebuyers' society denied locus to intervene or appeal
January 19, 2026   Case Laws Money Laundering
Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
January 19, 2026   Case Laws Money Laundering
Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts released.

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Customs

Amends Notification No. 36/2001-Customs (N.T.) by substituting...

Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026

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Customs January 19, 2026 Notifications
Amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified goods - including crude and RBD palm oil and palmolein, crude soybean oil, brass scrap (all grades), gold and silver in specified forms, and areca nuts - stating values in US$ per metric tonne or per unit as set forth in the substituted tables; the legal effect is that these prescribed tariff values are the operative customs tariff values for the listed tariff items, replacing prior values. The amendments take effect on 16 January 2026.
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Acts Income Tax
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