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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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Home › Highlights › Customs › 2026 › February, 2026 › This
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Customs

Classification of imported motor vehicle components must follow...

Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring substantial manufacture.

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Customs February 7, 2026 Case Laws AAR
Classification of imported motor vehicle components must follow the General Rules of Interpretation and relevant Section and Chapter Notes; each item is to be classified under its respective tariff heading. The imported items are standalone parts, shipped in mismatched quantities and requiring substantial manufacturing (welding, painting, assembly) before they can form a vehicle, so they do not possess the essential character of a complete motor vehicle. Consequently the goods are not kits or substantially complete sets and are not classifiable under the complete vehicle heading; Entry No. 318 of Notification No. 45/2025 Cus. does not apply.
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Acts Income Tax
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