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    February 3, 2026   Case Laws Income Tax
    Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
    February 3, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
    February 3, 2026   Case Laws Income Tax
    Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
    February 3, 2026   Case Laws Income Tax
    Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
    February 3, 2026   Case Laws Income Tax
    Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
    February 3, 2026   Case Laws Income Tax
    Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
    February 3, 2026   Case Laws Income Tax
    Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
    February 3, 2026   Case Laws Income Tax
    Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
    February 3, 2026   Case Laws Customs
    Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
    February 3, 2026   Case Laws Customs
    Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
    February 3, 2026   Case Laws Service Tax
    Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
    February 3, 2026   Case Laws IBC
    Fraudulent trading and wrongful trading under IBC found on false accounting; appeal dismissed and contribution ordered.
    February 3, 2026   Case Laws IBC
    Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
    February 3, 2026   Case Laws Money Laundering
    Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions
    February 3, 2026   Case Laws Money Laundering
    Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
    February 3, 2026   Case Laws Money Laundering
    Proceeds of crime and attachment of property of equivalent value upheld where original proceeds are not traceable, appeal dismissed
    February 3, 2026   Case Laws Central Excise
    Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.
    February 3, 2026   Case Laws Indian Laws
    Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
    February 3, 2026   Case Laws Indian Laws
    Dishonour of cheque: presumption under negotiable instruments act upheld; acquittal set aside and conviction with fine imposed
    February 2, 2026   Case Laws GST
    Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
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February 3, 2026   Case Laws Income Tax
Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
February 3, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
February 3, 2026   Case Laws Income Tax
Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
February 3, 2026   Case Laws Income Tax
Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
February 3, 2026   Case Laws Income Tax
Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
February 3, 2026   Case Laws Income Tax
Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
February 3, 2026   Case Laws Income Tax
Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
February 3, 2026   Case Laws Income Tax
Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
February 3, 2026   Case Laws Customs
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law question
February 3, 2026   Case Laws Customs
Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
February 3, 2026   Case Laws Service Tax
Condonation of delay in filing appeals limited to thirty days; Commissioner denial upholds dismissal of delayed filing.
February 3, 2026   Case Laws IBC
Fraudulent trading and wrongful trading under IBC found on false accounting; appeal dismissed and contribution ordered.
February 3, 2026   Case Laws IBC
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution framework
February 3, 2026   Case Laws Money Laundering
Legality of arrest under PMLA challenged over material and procedure, but court affirmed procedural compliance and dismissed petitions
February 3, 2026   Case Laws Money Laundering
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings
February 3, 2026   Case Laws Money Laundering
Proceeds of crime and attachment of property of equivalent value upheld where original proceeds are not traceable, appeal dismissed
February 3, 2026   Case Laws Central Excise
Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.
February 3, 2026   Case Laws Indian Laws
Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
February 3, 2026   Case Laws Indian Laws
Dishonour of cheque: presumption under negotiable instruments act upheld; acquittal set aside and conviction with fine imposed
February 2, 2026   Case Laws GST
Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available

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Customs

Classification dispute over plastic rectangular panels turns on...

Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.

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Customs February 5, 2026 Case Laws AAR
Classification dispute over plastic rectangular panels turns on GRI application and essential character. Applying Rule 1 and relevant Chapter Notes, the panels retain the character of plates/sheets of plastic rather than structural builders' ware because interlocking/profiling is formed during original extrusion and does not constitute "further working"; attachment is temporary and panels function as decorative wall coverings substituting paint or wallpaper. Consequently, the goods are classifiable under heading 3921 by polymer: polystyrene sheets under 39211100, polyvinyl chloride under 39211200, polyurethane sheets under 39211390, and other plastic sheets under 39219029, subject to field verification of composition and construction.
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Acts Income Tax
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