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    February 4, 2026   Case Laws Central Excise
    Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
    February 4, 2026   Case Laws Indian Laws
    Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
    February 4, 2026   Case Laws Indian Laws
    Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
    February 3, 2026   Circulars Customs
    Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
    February 3, 2026   Circulars Customs
    eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
    February 3, 2026   Circulars Customs
    Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
    February 3, 2026   Circulars Customs
    Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
    February 3, 2026   Circulars Customs
    RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
    February 3, 2026   Circulars Customs
    Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
    February 3, 2026   Case Laws GST
    Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
    February 3, 2026   Case Laws GST
    Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
    February 3, 2026   Case Laws GST
    Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
    February 3, 2026   Case Laws GST
    Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
    February 3, 2026   Case Laws GST
    Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
    February 3, 2026   Case Laws GST
    Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
    February 3, 2026   Case Laws Income Tax
    Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
    February 3, 2026   Case Laws Income Tax
    Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
    February 3, 2026   Case Laws Income Tax
    Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
    February 3, 2026   Case Laws Income Tax
    Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
    February 3, 2026   Case Laws Income Tax
    Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
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February 4, 2026   Case Laws Central Excise
Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
February 4, 2026   Case Laws Indian Laws
Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
February 4, 2026   Case Laws Indian Laws
Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
February 3, 2026   Circulars Customs
Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
February 3, 2026   Circulars Customs
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
February 3, 2026   Circulars Customs
Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
February 3, 2026   Circulars Customs
Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
February 3, 2026   Circulars Customs
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary certificate.
February 3, 2026   Circulars Customs
Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
February 3, 2026   Case Laws GST
Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
February 3, 2026   Case Laws GST
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
February 3, 2026   Case Laws GST
Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
February 3, 2026   Case Laws GST
Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
February 3, 2026   Case Laws GST
Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
February 3, 2026   Case Laws GST
Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
February 3, 2026   Case Laws Income Tax
Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
February 3, 2026   Case Laws Income Tax
Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
February 3, 2026   Case Laws Income Tax
Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
February 3, 2026   Case Laws Income Tax
Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
February 3, 2026   Case Laws Income Tax
Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.

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Income Tax

Addition under section 40A(3) challenged on facts showing...

Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification

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Income Tax January 23, 2026 Case Laws AT
Addition under section 40A(3) challenged on facts showing freight payments were not made in cash to a single driver exceeding the statutory limit, and the appellate authority found records and affidavits supporting that payments were direct to drivers, resulting in deletion of the addition. Addition for alleged unrecorded cash payment based on mobile messages was deleted because the messages were unauthenticated, no verification or enquiry was made of the purported recipients, books were not rejected, and there was no corroborative evidence, leading to deletion.
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Acts Income Tax
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