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    January 7, 2026   Case Laws GST
    Accumulated ITC refund under inverted duty structure: 2019 time-limit amendment held non-retrospective; Section 54 claims revived, remanded.
    January 7, 2026   Case Laws GST
    Second-hand motor vehicle dealers u/r 32(5) margin scheme: GST on margin only; ITC allowed for repairs
    January 7, 2026   Case Laws GST
    Project management consultancy "centage" charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54
    January 7, 2026   Case Laws GST
    Dermatology treatment services vs cosmetic hair transplants: therapeutic care exempt under Sl. No. 74, aesthetic procedures taxed
    January 7, 2026   Case Laws Income Tax
    Income tax reassessment for AY2015-16 based on post-2021 s.148 notice; notice and resulting assessment, demand, penalties quashed
    January 7, 2026   Case Laws Income Tax
    Salary TDS deducted but not deposited by employer, missing from Form 26AS; tax demand recovery shifted to employer
    January 7, 2026   Case Laws Income Tax
    Reassessment after four years over Section 68 unsecured loan ledger misposting and cash payments scrutiny-Section 148 notice quashed
    January 7, 2026   Case Laws Income Tax
    s.10AA export unit deduction claim tied to Form 56F audit report filing; denial overturned despite late return
    January 7, 2026   Case Laws Income Tax
    Bogus purchases with no goods received: s.263 revision upheld for applying s.69C/115BBE, not s.37(1) disallowance
    January 7, 2026   Case Laws Income Tax
    Bank's tax computation: no s.14A Rule 8D on stock-in-trade shares; foreign tax credit verification ordered; MAT s.115JB inapplicable.
    January 7, 2026   Case Laws Income Tax
    Business loss, ESOP cross-charge and manpower reimbursements: deductions allowed; s.195 TDS not required on parent ESOP cost reimbursement
    January 7, 2026   Case Laws Income Tax
    Land-trading search disclosure and alleged on-money plot sales: s68/115BBE cash-credit and loose-paper additions largely deleted, telescoping verified
    January 7, 2026   Case Laws Income Tax
    Land-sale capital gains: whether land was urban within municipal limits u/s2(14); s.263 revision upheld for no inquiry
    January 7, 2026   Case Laws Income Tax
    Expense claims disallowance estimated at 20% triggers s.270A penalty dispute; penalty quashed for lack of satisfaction
    January 7, 2026   Case Laws Income Tax
    Tax reassessment after case transfer without written s.127 order: transferee officer lacked jurisdiction; ss.147/143(3) order quashed.
    January 7, 2026   Case Laws Customs
    Export bill discounting under Interest Equalisation Scheme: bank barred from clawing back 5% interest subvention after 30 Sept 2021
    January 7, 2026   Case Laws Customs
    Imported network interface cards and communication modules: CTI 8517 70 90 parts vs 8517 62 90 machines; demand time-barred
    January 7, 2026   Case Laws Customs
    Export consignment diversion to misuse Focus Market Scheme benefits-statements u/s108 ruled inadmissible; confiscation and penalties set aside.
    January 7, 2026   Case Laws Companies Law
    Interim forensic audit in company oppression/mismanagement dispute under ss 241-242 upheld despite no specific audit request; appeal dismissed
    January 7, 2026   Case Laws IBC
    Corporate debtor resolution plan and "unsustainable debt": third-party promoter/surety security liability continues; creditor rights preserved, appeal...
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January 7, 2026   Case Laws GST
Accumulated ITC refund under inverted duty structure: 2019 time-limit amendment held non-retrospective; Section 54 claims revived, remanded.
January 7, 2026   Case Laws GST
Second-hand motor vehicle dealers u/r 32(5) margin scheme: GST on margin only; ITC allowed for repairs
January 7, 2026   Case Laws GST
Project management consultancy "centage" charges for government works treated as pure services; GST exemption upheld, refunds limited by Section 54
January 7, 2026   Case Laws GST
Dermatology treatment services vs cosmetic hair transplants: therapeutic care exempt under Sl. No. 74, aesthetic procedures taxed
January 7, 2026   Case Laws Income Tax
Income tax reassessment for AY2015-16 based on post-2021 s.148 notice; notice and resulting assessment, demand, penalties quashed
January 7, 2026   Case Laws Income Tax
Salary TDS deducted but not deposited by employer, missing from Form 26AS; tax demand recovery shifted to employer
January 7, 2026   Case Laws Income Tax
Reassessment after four years over Section 68 unsecured loan ledger misposting and cash payments scrutiny-Section 148 notice quashed
January 7, 2026   Case Laws Income Tax
s.10AA export unit deduction claim tied to Form 56F audit report filing; denial overturned despite late return
January 7, 2026   Case Laws Income Tax
Bogus purchases with no goods received: s.263 revision upheld for applying s.69C/115BBE, not s.37(1) disallowance
January 7, 2026   Case Laws Income Tax
Bank's tax computation: no s.14A Rule 8D on stock-in-trade shares; foreign tax credit verification ordered; MAT s.115JB inapplicable.
January 7, 2026   Case Laws Income Tax
Business loss, ESOP cross-charge and manpower reimbursements: deductions allowed; s.195 TDS not required on parent ESOP cost reimbursement
January 7, 2026   Case Laws Income Tax
Land-trading search disclosure and alleged on-money plot sales: s68/115BBE cash-credit and loose-paper additions largely deleted, telescoping verified
January 7, 2026   Case Laws Income Tax
Land-sale capital gains: whether land was urban within municipal limits u/s2(14); s.263 revision upheld for no inquiry
January 7, 2026   Case Laws Income Tax
Expense claims disallowance estimated at 20% triggers s.270A penalty dispute; penalty quashed for lack of satisfaction
January 7, 2026   Case Laws Income Tax
Tax reassessment after case transfer without written s.127 order: transferee officer lacked jurisdiction; ss.147/143(3) order quashed.
January 7, 2026   Case Laws Customs
Export bill discounting under Interest Equalisation Scheme: bank barred from clawing back 5% interest subvention after 30 Sept 2021
January 7, 2026   Case Laws Customs
Imported network interface cards and communication modules: CTI 8517 70 90 parts vs 8517 62 90 machines; demand time-barred
January 7, 2026   Case Laws Customs
Export consignment diversion to misuse Focus Market Scheme benefits-statements u/s108 ruled inadmissible; confiscation and penalties set aside.
January 7, 2026   Case Laws Companies Law
Interim forensic audit in company oppression/mismanagement dispute under ss 241-242 upheld despite no specific audit request; appeal dismissed
January 7, 2026   Case Laws IBC
Corporate debtor resolution plan and "unsustainable debt": third-party promoter/surety security liability continues; creditor rights preserved, appeal dismissed

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SEBI

SEBI authorises a one-year special window (5 Feb 2026-4 Feb...

Special window for transfer and dematerialisation of physical securities before April 2019, with mandatory demat and one-year lock-in.

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SEBI January 31, 2026 Circulars
SEBI authorises a one-year special window (5 Feb 2026-4 Feb 2027) permitting transfer and mandatory dematerialisation of physical securities executed before April 1, 2019, provided original certificates and pre-2019 transfer deeds are submitted; transfers previously rejected for documentary deficiency are eligible. Transferees must supply KYC, proof of purchase, recent CML and an undertaking-cum-indemnity; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30-day advertisement where the transferor cannot be contacted, credit securities only in demat form and apply a one-year lock-in; processing must complete within 70 days.
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Acts Income Tax
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