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    January 5, 2026   Case Laws GST
    Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
    January 5, 2026   Case Laws Income Tax
    Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
    January 5, 2026   Case Laws Income Tax
    Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allow...
    January 5, 2026   Case Laws Income Tax
    Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
    January 5, 2026   Case Laws Income Tax
    Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
    January 5, 2026   Case Laws Income Tax
    Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
    January 5, 2026   Case Laws Income Tax
    Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
    January 5, 2026   Case Laws Income Tax
    Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
    January 5, 2026   Case Laws Income Tax
    Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
    January 5, 2026   Case Laws Income Tax
    Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
    January 5, 2026   Case Laws Income Tax
    Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
    January 5, 2026   Case Laws Income Tax
    State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
    January 5, 2026   Case Laws Income Tax
    Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
    January 5, 2026   Case Laws Income Tax
    Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
    January 5, 2026   Case Laws Customs
    Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
    January 5, 2026   Case Laws Customs
    Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
    January 5, 2026   Case Laws Customs
    Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
    January 5, 2026   Case Laws Customs
    Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
    January 5, 2026   Case Laws Customs
    Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
    January 5, 2026   Case Laws Customs
    Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside
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January 5, 2026   Case Laws GST
Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
January 5, 2026   Case Laws Income Tax
Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
January 5, 2026   Case Laws Income Tax
Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allowed
January 5, 2026   Case Laws Income Tax
Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
January 5, 2026   Case Laws Income Tax
Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
January 5, 2026   Case Laws Income Tax
Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
January 5, 2026   Case Laws Income Tax
Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
January 5, 2026   Case Laws Income Tax
Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismissed.
January 5, 2026   Case Laws Income Tax
Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
January 5, 2026   Case Laws Income Tax
Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
January 5, 2026   Case Laws Income Tax
Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
January 5, 2026   Case Laws Income Tax
State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
January 5, 2026   Case Laws Income Tax
Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
January 5, 2026   Case Laws Income Tax
Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
January 5, 2026   Case Laws Customs
Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
January 5, 2026   Case Laws Customs
Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
January 5, 2026   Case Laws Customs
Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
January 5, 2026   Case Laws Customs
Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
January 5, 2026   Case Laws Customs
Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
January 5, 2026   Case Laws Customs
Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside

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Customs

Onboarding of CDSCO, WCCB, MeitY and the Textile Committee onto...

Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.

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Customs February 4, 2026 Circulars
Onboarding of CDSCO, WCCB, MeitY and the Textile Committee onto SWIFT 2.0 creates a single-touch digital interface for EXIM clearances, with consolidated data fields, document codes and declarations formulated for immediate consumption under the platform -- this will replace separate PGA filings and remove physical certificate production by enabling digital validation with the Bill of Entry. New LPCO/NOC document codes and trade upload codes are prescribed and two existing codes are updated, standardising document handling. PGA officers are collocated onto Customs IT infrastructure for NOC processing. Functionality will be trialled for stakeholder feedback, with targeted PGA integration by 31.03.2026 and full phased onboarding by 31.03.2027.
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Acts Income Tax
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