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    January 23, 2026   Case Laws Income Tax
    Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
    January 23, 2026   Case Laws Income Tax
    Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
    January 23, 2026   Case Laws Income Tax
    Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
    January 23, 2026   Case Laws Customs
    Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
    January 23, 2026   Case Laws Customs
    Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
    January 23, 2026   Case Laws Customs
    Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
    January 23, 2026   Case Laws Customs
    Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
    January 23, 2026   Case Laws Customs
    Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
    January 23, 2026   Case Laws Customs
    Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
    January 23, 2026   Case Laws Customs
    Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
    January 23, 2026   Case Laws Customs
    Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
    January 23, 2026   Case Laws Customs
    Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
    January 23, 2026   Case Laws Customs
    Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
    January 23, 2026   Case Laws Customs
    Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
    January 23, 2026   Case Laws Customs
    Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
    January 23, 2026   Case Laws Companies Law
    Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
    January 23, 2026   Case Laws IBC
    Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
    January 23, 2026   Case Laws Law of Competition
    Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
    January 23, 2026   Case Laws GST
    Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.
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January 23, 2026   Case Laws Income Tax
Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
January 23, 2026   Case Laws Income Tax
Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament
January 23, 2026   Case Laws Customs
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade price.
January 23, 2026   Case Laws Customs
Classification of imported aluminium tubes, pipes and profiles: held under specific tariff headings, exemption granted and penalties quashed
January 23, 2026   Case Laws Customs
Imported food consignment cleared despite a rejection test report; confiscation and penalties set aside due to procedural lapses
January 23, 2026   Case Laws Customs
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
January 23, 2026   Case Laws Customs
Imports under Advance Authorisation challenged for pre-import condition failure; tribunal rejects revenues proof and quashes IGST penalties.
January 23, 2026   Case Laws Customs
Admissibility of computer printouts and statements under section 108 in customs valuation; reassessment and penalties set aside.
January 23, 2026   Case Laws Customs
Retroactive application of amended Explanation 4 to Section 28 bars adjudication of pre-amendment show cause notices, leading to vacatur.
January 23, 2026   Case Laws Customs
Classification of imported vitamin feed supplements as animal feed preparations affirmed, applying end-use and GRI 1 while limiting HSN reliance
January 23, 2026   Case Laws Customs
Liability for short-levied customs duty due to Customs House Agent misappropriation; importers bona fide demand draft payment negates duty.
January 23, 2026   Case Laws Customs
Smuggling allegation of gold and proof of foreign origin requires positive evidence; failure to prove leads to dismissal
January 23, 2026   Case Laws Customs
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals allowed
January 23, 2026   Case Laws Companies Law
Rectification of register of members and limitation: appeal dismissed where discovery rule did not postpone commencement by applicants
January 23, 2026   Case Laws IBC
Trademark title declaration under insolvency jurisdiction limited; approval plan cannot determine trademark ownership, declaration set aside
January 23, 2026   Case Laws Law of Competition
Use of Crystalline Durability Admixture in heavy infrastructure projects: geographic market India, no dominance or cartel found, appeal dismissed.
January 23, 2026   Case Laws GST
Goods and Services Tax on electricity regulatory commission fees denied as regulatory quasi-judicial activity; levy set aside.

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Customs

Port clearance for vessels calling Chennai and Kamarajar ports...

Port clearance for vessels calling Chennai and Kamarajar ports moves to mandatory online EDI system; continuity bond and documents required

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Customs January 31, 2026 Circulars
Port clearance for vessels calling Chennai and Kamarajar ports will transition to an online EDI system requiring specified vessel certificates and declarations. Advance port clearance permits limited initial issuance on submission of core safety and registration certificates, provided remaining documents (including health, immigration, cargo, no-arms/no-gold declarations and income tax certificate) are produced within seven days of sailing; failure exposes carriers to action under customs and SCMTR provisions. Applicants must register, submit a one-year continuity bond (renewable annually) and an undertaking; manual issuance continues until 02.03.2026, and the online process takes effect 27.01.2026.
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Acts Income Tax
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