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    January 28, 2026   Case Laws Income Tax
    Limitation for final assessment under section 144C(13) read with section 153 orders beyond limitation invalidated and quashed.
    January 28, 2026   Case Laws Income Tax
    Long term capital loss on sale of shares upheld where independent valuation unchallenged and revenue failed to produce alternative valuation
    January 28, 2026   Case Laws Income Tax
    Limitation for transfer pricing final assessment under section 144C and 153: orders passed beyond limitation quashed.
    January 28, 2026   Case Laws Income Tax
    Validity of reopening of assessment beyond three years requires specified authority approval under section 151; notice invalidated
    January 28, 2026   Case Laws Income Tax
    Characterisation of rental income where leased space plus provided amenities treated as business income, overturning house property classification
    January 28, 2026   Case Laws Income Tax
    Block period computation under income tax search assessments, outcome: notice beyond six years invalid as escaped income below threshold
    January 28, 2026   Case Laws IBC
    Treatment of creditor claims as contingent liability restored for fresh adjudication on existence of debt, default and pre-existing dispute
    January 28, 2026   Case Laws Customs
    Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
    January 28, 2026   Case Laws Customs
    Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
    January 28, 2026   Case Laws IBC
    Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
    January 28, 2026   Case Laws IBC
    Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
    January 28, 2026   Case Laws IBC
    Approval of resolution plan: modification permitted post-approval if plan and CoC allow; operational creditors and employee dues protected.
    January 28, 2026   Case Laws IBC
    Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed
    January 28, 2026   Case Laws Central Excise
    Classification of Xylene mixtures: ethylbenzene excluded as xylene isomer, reclassified under mineral oil tariff and penalty set aside
    January 28, 2026   Case Laws VAT / Sales Tax
    Attachment of bank account for tax recovery after corporate amalgamation rejected; former director relieved of personal liability.
    January 27, 2026   Case Laws Customs
    Refund for disposed gold jewellery: market value to be paid for 1110 grams after unlawful non-intimation and improper refund deductions.
    January 27, 2026   Circulars DGFT
    TRQ allocation for Gold under India-UAE CEPA: second-round 80 MT e-auction with broadened eligibility and capped MSME allocations.
    January 27, 2026   Case Laws GST
    Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
    January 27, 2026   Case Laws GST
    Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
    January 27, 2026   Case Laws GST
    GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
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January 28, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) read with section 153 orders beyond limitation invalidated and quashed.
January 28, 2026   Case Laws Income Tax
Long term capital loss on sale of shares upheld where independent valuation unchallenged and revenue failed to produce alternative valuation
January 28, 2026   Case Laws Income Tax
Limitation for transfer pricing final assessment under section 144C and 153: orders passed beyond limitation quashed.
January 28, 2026   Case Laws Income Tax
Validity of reopening of assessment beyond three years requires specified authority approval under section 151; notice invalidated
January 28, 2026   Case Laws Income Tax
Characterisation of rental income where leased space plus provided amenities treated as business income, overturning house property classification
January 28, 2026   Case Laws Income Tax
Block period computation under income tax search assessments, outcome: notice beyond six years invalid as escaped income below threshold
January 28, 2026   Case Laws IBC
Treatment of creditor claims as contingent liability restored for fresh adjudication on existence of debt, default and pre-existing dispute
January 28, 2026   Case Laws Customs
Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
January 28, 2026   Case Laws Customs
Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
January 28, 2026   Case Laws IBC
Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
January 28, 2026   Case Laws IBC
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismissed
January 28, 2026   Case Laws IBC
Approval of resolution plan: modification permitted post-approval if plan and CoC allow; operational creditors and employee dues protected.
January 28, 2026   Case Laws IBC
Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed
January 28, 2026   Case Laws Central Excise
Classification of Xylene mixtures: ethylbenzene excluded as xylene isomer, reclassified under mineral oil tariff and penalty set aside
January 28, 2026   Case Laws VAT / Sales Tax
Attachment of bank account for tax recovery after corporate amalgamation rejected; former director relieved of personal liability.
January 27, 2026   Case Laws Customs
Refund for disposed gold jewellery: market value to be paid for 1110 grams after unlawful non-intimation and improper refund deductions.
January 27, 2026   Circulars DGFT
TRQ allocation for Gold under India-UAE CEPA: second-round 80 MT e-auction with broadened eligibility and capped MSME allocations.
January 27, 2026   Case Laws GST
Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
January 27, 2026   Case Laws GST
Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
January 27, 2026   Case Laws GST
GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.

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Income Tax

Approval is granted to an educational trust for recognition as...

Rajalakshmi University Trust scientific research approval requires Form 10BD annual filings and Form 10BE donor certificates.

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Income Tax January 31, 2026 Notifications
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
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Acts Income Tax
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