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    January 12, 2026   Circulars SEBI
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January 12, 2026   Circulars SEBI
AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued
January 12, 2026   Circulars Customs
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply.
January 12, 2026   Circulars Customs
Transshipment of imported courier goods from new terminal to nominated air cargo ports allowed, with bonds and strict procedures
January 12, 2026   Circulars Customs
Five-year renewal of imported cargo custodianship u/s 45(1), with bonds, insurance and strict handling compliance conditions
January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quashed
January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
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January 12, 2026   Case Laws Income Tax
Non-resident equity funding into Indian subsidiary recorded in books; s.69 unexplained investment addition to be deleted after verification.
January 12, 2026   Case Laws Income Tax
Non-resident advisory consultancy fees under India-UAE treaty: treated as professional services, not taxable without PE
January 12, 2026   Case Laws Income Tax
Loan credits and transaction discrepancies: reassessment reopening u/s147 and s.68 addition overturned for lack of nexus, evidence proved
January 12, 2026   Case Laws Customs
Voluntary payment of differential customs duty on two import invoices before notice wipes out confiscation and penalties
January 12, 2026   Case Laws Customs
Import classification of door locks and other goods-extended limitation u/s28(4) rejected; out-of-jurisdiction duty demands set aside.
January 12, 2026   Case Laws Customs
Countervailing duty dispute on imported silk fabrics (2012-13): CVD held not leviable; extended limitation and penalties set aside
January 12, 2026   Case Laws Customs
Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.
January 12, 2026   Case Laws Customs
Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable
January 12, 2026   Case Laws Companies Law
Illegal share transfer and member-register rectification u/s59-tribunal must decide despite disputed facts; refusal set aside, remanded.

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Customs

The note concludes that imported flavoured supari are...

Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.

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Customs January 21, 2026 Case Laws AAR
The note concludes that imported flavoured supari are classifiable under tariff item 21069030 based on HSN Explanatory Notes, Chapter and Section notes, the essential character test and applicable GIR principles; the CBIC circular clarifying classification of scented sweet supari and flavoured coated cardamom applies and informs the rate analysis. Consequently, goods falling under 21069030 qualify for concession under Serial No. 39 of Notification No. 68/2012-Customs, thereby making flavoured supari eligible for the specified Customs duty exemption on importation.
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