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    March 2, 2026   Case Laws Income Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case Laws Income Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case Laws Income Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    March 2, 2026   Case Laws Income Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case Laws Income Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
    March 2, 2026   Case Laws Income Tax
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    March 2, 2026   Case Laws Customs
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    March 2, 2026   Case Laws Customs
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    March 2, 2026   Case Laws Customs
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    March 2, 2026   Case Laws Customs
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
    March 2, 2026   Case Laws Customs
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case Laws Customs
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case Laws IBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case Laws IBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case Laws IBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case Laws IBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case Laws IBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
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March 2, 2026   Case Laws Income Tax
Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
March 2, 2026   Case Laws Income Tax
Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
March 2, 2026   Case Laws Income Tax
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.
March 2, 2026   Case Laws Income Tax
Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
March 2, 2026   Case Laws Income Tax
Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
March 2, 2026   Case Laws Income Tax
Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
March 2, 2026   Case Laws Income Tax
Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
March 2, 2026   Case Laws Income Tax
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.
March 2, 2026   Case Laws Income Tax
Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
March 2, 2026   Case Laws Customs
Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
March 2, 2026   Case Laws Customs
Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
March 2, 2026   Case Laws Customs
Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
March 2, 2026   Case Laws Customs
Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
March 2, 2026   Case Laws Customs
Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
March 2, 2026   Case Laws Customs
Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
March 2, 2026   Case Laws IBC
Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
March 2, 2026   Case Laws IBC
Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
March 2, 2026   Case Laws IBC
Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
March 2, 2026   Case Laws IBC
Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
March 2, 2026   Case Laws IBC
Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.

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Customs

Fixes tariff values for specified imported goods by substituting...

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; updated tables effective 28 January 2026.

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Customs January 29, 2026 Notifications
Fixes tariff values for specified imported goods by substituting Tables 13 in the principal notification, setting dollar-denominated tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; gold and silver valuations are expressed per 10 grams or per kilogram as applicable. The amendments replicate stated values (noted as no change for several entries) and define scope for included forms (including explanations for gold findings and exclusions for foreign currency coins and jewellery). The substitution takes effect from 28 January 2026 and updates the operative tariff valuation schedule.
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Acts Income Tax
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