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    January 23, 2026   Case Laws GST
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January 23, 2026   Case Laws GST
ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
January 23, 2026   Case Laws GST
Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
January 23, 2026   Case Laws GST
Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
January 23, 2026   Case Laws GST
Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
January 23, 2026   Case Laws GST
Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.
January 23, 2026   Case Laws GST
GST rectification application permitted to proceed to appellate authority on condition of 50% cash deposit, attachment vacated thereafter
January 23, 2026   Case Laws GST
Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
January 23, 2026   Case Laws Income Tax
TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
January 23, 2026   Case Laws Income Tax
Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
January 23, 2026   Case Laws Income Tax
Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
January 23, 2026   Case Laws Income Tax
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enterprises not deemed international, appeal allowed
January 23, 2026   Case Laws Income Tax
Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
January 23, 2026   Case Laws Income Tax
TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
January 23, 2026   Case Laws Income Tax
Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
January 23, 2026   Case Laws Income Tax
Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
January 23, 2026   Case Laws Income Tax
Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament
January 23, 2026   Case Laws Customs
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade price.

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Customs

Classification was determined under the General Rules for...

Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090

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Customs February 6, 2026 Case Laws AAR
Classification was determined under the General Rules for Interpretation (GRI): the product's chemical composition and constant elemental ratio establish it as a separately chemically defined compound within Chapter 29. The authority analysed Chapter and Section Notes and explanatory material, found the product is a phospholipid (phosphatidylserine) with a glycerophosphate skeleton conjugated to two fatty acids and Lserine, and treated it as falling within the scope of heading 2923 for lecithins and other phosphoaminolipids. Consequent upon that chemical-character analysis, the product was held classifiable under Tariff Item 2923 2090 of the First Schedule to the Customs Tariff Act, 1975.
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