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    January 24, 2026   Case Laws GST
    Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
    January 24, 2026   Case Laws GST
    GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
    January 24, 2026   Case Laws Income Tax
    Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
    January 24, 2026   Case Laws Income Tax
    Reopening of income tax assessment found defective service; taxpayer granted fresh opportunity to reply before reassessment proceeds.
    January 24, 2026   Case Laws Income Tax
    Annual Maintenance Contracts for equipment treated as works contract payments; TDS required, not fees for technical services
    January 24, 2026   Case Laws Income Tax
    Penalty under section 270A for under-reporting versus misreporting: conditions unmet and penalty annulled on appeal.
    January 24, 2026   Case Laws Income Tax
    TDS credit dispute and admission of additional evidence reinstated, remitted to assessing officer for verification and allowance.
    January 24, 2026   Case Laws Income Tax
    Revenue recognition dispute over treatment of finished goods and advances under project completion method; additions deleted and appeals allowed
    January 24, 2026   Case Laws Benami Property
    Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
    January 24, 2026   Case Laws Benami Property
    Benami transaction provisional attachment challenged as IO failed to establish statutory benami elements; appeal dismissed
    January 24, 2026   Case Laws Customs
    Aiding and abetting export of prohibited meat: Customs broker penalty and license suspension quashed for lack of mens rea.
    January 24, 2026   Case Laws Customs
    Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
    January 24, 2026   Case Laws Customs
    Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
    January 24, 2026   Case Laws Customs
    Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
    January 24, 2026   Case Laws Customs
    Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
    January 24, 2026   Case Laws Customs
    Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
    January 24, 2026   Case Laws Customs
    Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
    January 24, 2026   Case Laws Companies Law
    Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
    January 24, 2026   Case Laws SEBI
    Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
    January 24, 2026   Case Laws IBC
    Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
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January 24, 2026   Case Laws GST
Levy of interest for delayed GST tax discharge affirmed after non-response to GST show cause notice; writ dismissed
January 24, 2026   Case Laws GST
GST Input Tax Credit assessment requires production of e-way bills and transport documents; matter remitted for de novo adjudication
January 24, 2026   Case Laws Income Tax
Share capital and premium scrutiny under section 68 and section 56(2)(viib) upheld after lenders' confirmations
January 24, 2026   Case Laws Income Tax
Reopening of income tax assessment found defective service; taxpayer granted fresh opportunity to reply before reassessment proceeds.
January 24, 2026   Case Laws Income Tax
Annual Maintenance Contracts for equipment treated as works contract payments; TDS required, not fees for technical services
January 24, 2026   Case Laws Income Tax
Penalty under section 270A for under-reporting versus misreporting: conditions unmet and penalty annulled on appeal.
January 24, 2026   Case Laws Income Tax
TDS credit dispute and admission of additional evidence reinstated, remitted to assessing officer for verification and allowance.
January 24, 2026   Case Laws Income Tax
Revenue recognition dispute over treatment of finished goods and advances under project completion method; additions deleted and appeals allowed
January 24, 2026   Case Laws Benami Property
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequences.
January 24, 2026   Case Laws Benami Property
Benami transaction provisional attachment challenged as IO failed to establish statutory benami elements; appeal dismissed
January 24, 2026   Case Laws Customs
Aiding and abetting export of prohibited meat: Customs broker penalty and license suspension quashed for lack of mens rea.
January 24, 2026   Case Laws Customs
Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
January 24, 2026   Case Laws Customs
Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
January 24, 2026   Case Laws Customs
Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
January 24, 2026   Case Laws Customs
Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
January 24, 2026   Case Laws Customs
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
January 24, 2026   Case Laws Customs
Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
January 24, 2026   Case Laws Companies Law
Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
January 24, 2026   Case Laws SEBI
Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
January 24, 2026   Case Laws IBC
Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.

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Customs

Notification substitutes revised Tables specifying tariff values...

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026

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Customs January 24, 2026 Notifications
Notification substitutes revised Tables specifying tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each entry sets the applicable tariff value in US dollars per metric tonne or per specified unit, with most values unchanged and explicit descriptions and explanatory notes for covered forms of gold and silver. The substituted Tables become operative from 23 January 2026, making these tariff values binding for customs valuation and import assessment for the described tariff items and specified modes of importation.
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