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    January 10, 2026   Case Laws GST
    GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed
    January 10, 2026   Case Laws GST
    GST FY 2024-25 assessment based on wrong show-cause notice section (s.74 vs s.74A) reset for fresh decision
    January 10, 2026   Case Laws Income Tax
    Withholding tax on non-resident supplier payments u/s197 based on alleged PE; higher 3.5% rate quashed, 1.5% restored.
    January 10, 2026   Case Laws Income Tax
    Tax search assessment of searched person wrongly issued s.153C notice; delayed dispatch made order time-barred, proceedings quashed
    January 10, 2026   Case Laws Income Tax
    Alleged bogus sales and purchases trigger reassessment u/ss147/148A, but reopening and 2% commission/purchase disallowance quashed
    January 10, 2026   Case Laws Income Tax
    Netherlands resident's receipts from Indian airline customers: whether payments were "royalty" u/s9(1)(vi)/DTAA, held not taxable.
    January 10, 2026   Case Laws Income Tax
    Transfer pricing on AE import pricing using CUP/RPM evidence upheld; adjustment deleted; foreign travel partly disallowed; 40(a)(i) dropped.
    January 10, 2026   Case Laws Income Tax
    Territorial jurisdiction dispute over tax assessment appeal and cross-objection filed at wrong station; appeal dismissed as not maintainable.
    January 10, 2026   Case Laws Income Tax
    Ad hoc salary and wage disallowance from regular books: Section 69C/115BBE rejected, but staff welfare expense disallowance upheld.
    January 10, 2026   Case Laws Income Tax
    Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
    January 10, 2026   Case Laws Income Tax
    Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
    January 10, 2026   Case Laws Income Tax
    Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
    January 10, 2026   Case Laws Income Tax
    Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
    January 10, 2026   Case Laws Income Tax
    Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
    January 10, 2026   Case Laws Income Tax
    Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
    January 10, 2026   Case Laws Income Tax
    Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
    January 10, 2026   Case Laws Income Tax
    Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
    January 10, 2026   Case Laws Income Tax
    Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
    January 10, 2026   Case Laws Customs
    Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
    January 10, 2026   Case Laws Customs
    Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
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January 10, 2026   Case Laws GST
GST show cause notice for same tax period after earlier DRC-01A: multiple notices allowed if issues differ; writ dismissed
January 10, 2026   Case Laws GST
GST FY 2024-25 assessment based on wrong show-cause notice section (s.74 vs s.74A) reset for fresh decision
January 10, 2026   Case Laws Income Tax
Withholding tax on non-resident supplier payments u/s197 based on alleged PE; higher 3.5% rate quashed, 1.5% restored.
January 10, 2026   Case Laws Income Tax
Tax search assessment of searched person wrongly issued s.153C notice; delayed dispatch made order time-barred, proceedings quashed
January 10, 2026   Case Laws Income Tax
Alleged bogus sales and purchases trigger reassessment u/ss147/148A, but reopening and 2% commission/purchase disallowance quashed
January 10, 2026   Case Laws Income Tax
Netherlands resident's receipts from Indian airline customers: whether payments were "royalty" u/s9(1)(vi)/DTAA, held not taxable.
January 10, 2026   Case Laws Income Tax
Transfer pricing on AE import pricing using CUP/RPM evidence upheld; adjustment deleted; foreign travel partly disallowed; 40(a)(i) dropped.
January 10, 2026   Case Laws Income Tax
Territorial jurisdiction dispute over tax assessment appeal and cross-objection filed at wrong station; appeal dismissed as not maintainable.
January 10, 2026   Case Laws Income Tax
Ad hoc salary and wage disallowance from regular books: Section 69C/115BBE rejected, but staff welfare expense disallowance upheld.
January 10, 2026   Case Laws Income Tax
Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
January 10, 2026   Case Laws Income Tax
Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
January 10, 2026   Case Laws Income Tax
Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
January 10, 2026   Case Laws Income Tax
Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
January 10, 2026   Case Laws Income Tax
Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
January 10, 2026   Case Laws Income Tax
Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
January 10, 2026   Case Laws Income Tax
Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
January 10, 2026   Case Laws Income Tax
Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
January 10, 2026   Case Laws Income Tax
Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
January 10, 2026   Case Laws Customs
Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
January 10, 2026   Case Laws Customs
Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.

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Customs

The Baggage Rules, 2026 and associated Regulations establish...

Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.

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Customs February 3, 2026 Circulars
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
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Acts Income Tax
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