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    February 6, 2026   Case Laws IBC
    Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
    February 6, 2026   Case Laws Service Tax
    Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
    February 6, 2026   Case Laws Service Tax
    Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    February 6, 2026   Case Laws Service Tax
    Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
    February 6, 2026   Case Laws Indian Laws
    Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
    February 5, 2026   Notifications Customs
    Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
    February 5, 2026   Circulars SEBI
    Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
    February 5, 2026   Case Laws GST
    Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
    February 5, 2026   Case Laws GST
    Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
    February 5, 2026   Case Laws GST
    Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
    February 5, 2026   Case Laws GST
    GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
    February 5, 2026   Case Laws Income Tax
    Interest income on NPA classification and taxability upheld after factual enquiry; writ rejected because statutory appellate remedy was not pursued.
    February 5, 2026   Case Laws Income Tax
    Issuance of assessment notice in name of non-existent entity for postamalgamation year held substantive illegality, assessment set aside
    February 5, 2026   Case Laws Income Tax
    Reopening of income-tax assessment based on missing certificate invalidated; reassessment quashed for lack of recorded reasons
    February 5, 2026   Case Laws Income Tax
    Faceless assessment and validity of Section 148 notices: jurisdictional assessing officers can validly issue reopening notices, upheld here.
    February 5, 2026   Case Laws Income Tax
    Accommodation entries and unexplained credits: tribunal restores additions where assessee failed to establish identity, creditworthiness, genuineness.
    February 5, 2026   Case Laws Income Tax
    Reopening of income-tax assessment under section 147 invalid where AO lacked tangible material and relied on mere suspicion.
    February 5, 2026   Case Laws Income Tax
    Taxability of capital gains on shares by a Singapore subsidiary denied treaty relief; gains held taxable in India under source rule.
    February 5, 2026   Case Laws Income Tax
    Nonprosecution in tax appeal triggers ex parte reassessment; matter remanded to assessing officer and cost directed to relief fund.
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February 6, 2026   Case Laws IBC
Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
February 6, 2026   Case Laws Service Tax
Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
February 6, 2026   Case Laws Service Tax
Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalties set aside
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
February 6, 2026   Case Laws Service Tax
Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
February 6, 2026   Case Laws Indian Laws
Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
February 5, 2026   Notifications Customs
Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
February 5, 2026   Circulars SEBI
Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
February 5, 2026   Case Laws GST
Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
February 5, 2026   Case Laws GST
Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
February 5, 2026   Case Laws GST
Limitation for tax recovery under Section 73 remitted for fresh adjudication subject to 50% predeposit and lifting attachment
February 5, 2026   Case Laws GST
GST rate reduction on instant noodles found profiteering; Rs90.9 lakh directed to Consumer Welfare Fund, no interest or penalty
February 5, 2026   Case Laws Income Tax
Interest income on NPA classification and taxability upheld after factual enquiry; writ rejected because statutory appellate remedy was not pursued.
February 5, 2026   Case Laws Income Tax
Issuance of assessment notice in name of non-existent entity for postamalgamation year held substantive illegality, assessment set aside
February 5, 2026   Case Laws Income Tax
Reopening of income-tax assessment based on missing certificate invalidated; reassessment quashed for lack of recorded reasons
February 5, 2026   Case Laws Income Tax
Faceless assessment and validity of Section 148 notices: jurisdictional assessing officers can validly issue reopening notices, upheld here.
February 5, 2026   Case Laws Income Tax
Accommodation entries and unexplained credits: tribunal restores additions where assessee failed to establish identity, creditworthiness, genuineness.
February 5, 2026   Case Laws Income Tax
Reopening of income-tax assessment under section 147 invalid where AO lacked tangible material and relied on mere suspicion.
February 5, 2026   Case Laws Income Tax
Taxability of capital gains on shares by a Singapore subsidiary denied treaty relief; gains held taxable in India under source rule.
February 5, 2026   Case Laws Income Tax
Nonprosecution in tax appeal triggers ex parte reassessment; matter remanded to assessing officer and cost directed to relief fund.

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Customs

The Central Board of Indirect Taxes and Customs has substituted...

Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026

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Customs February 5, 2026 Notifications
The Central Board of Indirect Taxes and Customs has substituted revised tariff value tables fixing import tariff values for specified edible oils, brass scrap, areca nut, gold and silver under its power in subsection (2) of section 14 of the Customs Act. The notification sets specific US$ values per metric tonne for various palm and soybean oils and brass scrap, per 10 grams or kilogram for gold and silver items (including specified exclusions for certain silver and gold forms), and per metric tonne for areca nuts; most entries state no change. The amended tables replace TABLE1, TABLE2 and TABLE3 and take effect from 4 February 2026.
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Acts Income Tax
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