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    December 31, 2025   Case Laws GST
    Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
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    Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
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    Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
    December 31, 2025   Case Laws Income Tax
    Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
    December 31, 2025   Case Laws Income Tax
    Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
    December 31, 2025   Case Laws Income Tax
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    December 31, 2025   Case Laws Income Tax
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    December 31, 2025   Case Laws Income Tax
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    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    December 31, 2025   Case Laws Income Tax
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    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    December 31, 2025   Case Laws Customs
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    December 31, 2025   Case Laws Customs
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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December 31, 2025   Case Laws GST
Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
December 31, 2025   Case Laws GST
Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.
December 31, 2025   Case Laws GST
Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
December 31, 2025   Case Laws GST
Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
December 31, 2025   Case Laws GST
GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply
December 31, 2025   Case Laws GST
Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notification 12/2017.
December 31, 2025   Case Laws Income Tax
Machinery depreciation for idle units within a block of assets-non-use doesn't bar claim if business continues
December 31, 2025   Case Laws Income Tax
Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
December 31, 2025   Case Laws Income Tax
Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
December 31, 2025   Case Laws Income Tax
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold
December 31, 2025   Case Laws Income Tax
Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
December 31, 2025   Case Laws Income Tax
Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
December 31, 2025   Case Laws Income Tax
INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.

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DGFT

Amendment prescribes minimum import prices for specified...

Import policy for Penicillins, 6-APA and Amoxicillin amended to impose minimum CIF thresholds making lower-priced imports restricted for one year.

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DGFT January 30, 2026 Notifications
Amendment prescribes minimum import prices for specified antibiotic intermediates and classifies imports below those CIF thresholds as 'Restricted', thereby changing their import status. For Penicillin G-potassium imports under the relevant ITC (HS) code, CIF below INR 2,216/kg is restricted; for Amoxicillin Trihydrate, CIF below INR 2,733/kg is restricted; for 6-APA, CIF below INR 3,405/kg is restricted. The minimum import price exceptions apply to 100% EOUs, SEZ units and imports under the Advance Authorization Scheme provided the imported inputs are not sold into the Domestic Tariff Area. The restrictions are effective immediately for one year.
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Acts Income Tax
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