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    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
    January 17, 2026   Case Laws Customs
    Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
    January 17, 2026   Case Laws Customs
    Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
    January 17, 2026   Case Laws Customs
    Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
    January 17, 2026   Case Laws Customs
    Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
    January 17, 2026   Case Laws FEMA
    10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
    January 17, 2026   Case Laws FEMA
    Export payments by third parties under Reg.3(2) FEMA found contraventions for exports before 8 Nov 2013; s.42(1) penalties reduced
    January 17, 2026   Case Laws FEMA
    Share transfers without prior RBI approval regularized by ex-post approval; penalties set aside for two appellants, Section 3(c) penalty sustained
    January 17, 2026   Case Laws Service Tax
    Fees Paid to Speakers via Booking Agents Not Event Management Service; Tax Demand Set Aside on Strict Statutory Reading
    January 17, 2026   Case Laws Indian Laws
    Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
    January 16, 2026   Notifications SEBI
    Credit rating agencies allowed Board-specified activities and to rate instruments under other regulators, subject to those regulators' guidelines
    January 16, 2026   Notifications FEMA
    Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations
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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
January 17, 2026   Case Laws Customs
Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
January 17, 2026   Case Laws Customs
Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
January 17, 2026   Case Laws Customs
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for implanted appliances
January 17, 2026   Case Laws Customs
Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
January 17, 2026   Case Laws FEMA
10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
January 17, 2026   Case Laws FEMA
Export payments by third parties under Reg.3(2) FEMA found contraventions for exports before 8 Nov 2013; s.42(1) penalties reduced
January 17, 2026   Case Laws FEMA
Share transfers without prior RBI approval regularized by ex-post approval; penalties set aside for two appellants, Section 3(c) penalty sustained
January 17, 2026   Case Laws Service Tax
Fees Paid to Speakers via Booking Agents Not Event Management Service; Tax Demand Set Aside on Strict Statutory Reading
January 17, 2026   Case Laws Indian Laws
Material alterations to a cheque amount or date void the instrument under s87; s138 criminal liability depends who altered it
January 16, 2026   Notifications SEBI
Credit rating agencies allowed Board-specified activities and to rate instruments under other regulators, subject to those regulators' guidelines
January 16, 2026   Notifications FEMA
Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations

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Customs

Extension of customs clearance hours at specified inland...

Customs clearance at Nashik ICD and CFS extended to 24x7 operations for perishables until 31 March 2026

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Customs January 22, 2026 Circulars
Extension of customs clearance hours at specified inland container depot and container freight station in Nashik amends existing 10:00 a.m.5:00 p.m. schedules to 24x7 operations until 31.03.2026, pursuant to paragraph 3 of CBIC Circular No. 11/2022; this change facilitates expedited handling of predominantly perishable exports and imposes continuous customs facilitation obligations at those locations. The public notice treats these directions as a standing order for officers, and provides an official channel for reporting implementation difficulties to the Additional/Joint Commissioner of Customs, thereby creating an administrative compliance and escalation mechanism.
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Acts Income Tax
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