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    February 5, 2026   Case Laws Income Tax
    Unexplained cash credits and capital gains dispute: identity, creditworthiness and LTCG conditions found satisfied; relief granted
    February 5, 2026   Case Laws Income Tax
    Advance tax payment date dispute: electronic debit versus challan date - interest denied where bank debit occurred on the due date
    February 5, 2026   Case Laws Income Tax
    Mesne profits characterisation as revenue for compensation to landlord, leading to taxable treatment and appeal dismissal
    February 5, 2026   Case Laws Income Tax
    Undisclosed foreign investments in Dubai and Singapore reversed; remanded for lender confirmations and sourceoffund proof.
    February 5, 2026   Case Laws Customs
    Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
    February 5, 2026   Case Laws Customs
    Calcium nitrate with boron import classification denied customs exemption after strict match to fortified fertilizer specifications, appeal dismissed
    February 5, 2026   Case Laws Customs
    Classification of computer monitors and applicable integrated tax rate; tribunal remands for reassessment after rejecting 28% revision
    February 5, 2026   Case Laws Customs
    Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.
    February 5, 2026   Case Laws IBC
    Corporate guarantee invocation and limitation extension sustain insolvency petition admission despite liquidation recoveries; Form1 particulars upheld
    February 5, 2026   Case Laws IBC
    Threshold for Section 7 initiation by homebuyers in a real estate project upheld; petition remanded for fresh consideration.
    February 5, 2026   Case Laws Central Excise
    Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
    February 5, 2026   Case Laws Indian Laws
    Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
    February 4, 2026   Notifications Customs
    Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
    February 4, 2026   Circulars Customs
    Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
    February 4, 2026   Case Laws GST
    Challenge to show cause notice under GST -- court refuses preadjudication interference, preserves crossexamination and rebuttal rights
    February 4, 2026   Case Laws GST
    Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
    February 4, 2026   Case Laws GST
    Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
    February 4, 2026   Case Laws GST
    Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
    February 4, 2026   Case Laws GST
    Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
    February 4, 2026   Case Laws GST
    Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
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February 5, 2026   Case Laws Income Tax
Unexplained cash credits and capital gains dispute: identity, creditworthiness and LTCG conditions found satisfied; relief granted
February 5, 2026   Case Laws Income Tax
Advance tax payment date dispute: electronic debit versus challan date - interest denied where bank debit occurred on the due date
February 5, 2026   Case Laws Income Tax
Mesne profits characterisation as revenue for compensation to landlord, leading to taxable treatment and appeal dismissal
February 5, 2026   Case Laws Income Tax
Undisclosed foreign investments in Dubai and Singapore reversed; remanded for lender confirmations and sourceoffund proof.
February 5, 2026   Case Laws Customs
Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalties
February 5, 2026   Case Laws Customs
Calcium nitrate with boron import classification denied customs exemption after strict match to fortified fertilizer specifications, appeal dismissed
February 5, 2026   Case Laws Customs
Classification of computer monitors and applicable integrated tax rate; tribunal remands for reassessment after rejecting 28% revision
February 5, 2026   Case Laws Customs
Plastic decorative wall panels classification under tariff: treated as plastic sheets, not structural builders' ware, with heading outcomes.
February 5, 2026   Case Laws IBC
Corporate guarantee invocation and limitation extension sustain insolvency petition admission despite liquidation recoveries; Form1 particulars upheld
February 5, 2026   Case Laws IBC
Threshold for Section 7 initiation by homebuyers in a real estate project upheld; petition remanded for fresh consideration.
February 5, 2026   Case Laws Central Excise
Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
February 5, 2026   Case Laws Indian Laws
Liquidated damages for delay in public utility projects: limited award modification upheld, appellate recalculation reversed.
February 4, 2026   Notifications Customs
Tariff values of edible oils, brass, areca nut, gold and silver updated by substituted tables; values effective 2 February 2026.
February 4, 2026   Circulars Customs
Onboarding of CDSCO, WCCB, MeitY and Textile Committee on SWIFT 2.0 enables single-touch EXIM clearances; certificates digitalised.
February 4, 2026   Case Laws GST
Challenge to show cause notice under GST -- court refuses preadjudication interference, preserves crossexamination and rebuttal rights
February 4, 2026   Case Laws GST
Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
February 4, 2026   Case Laws GST
Requirement to quantify interest in show cause notices under GST leads to quashing of unquantified notice and demand
February 4, 2026   Case Laws GST
Provisional attachment of bank accounts: expiry after one year and need for specific order; relief granted to petitioner.
February 4, 2026   Case Laws GST
Benefit of Circular No.224/18/2024-GST on recovery stays where intimation satisfies undertaking; refund ordered after withholding pre-deposit
February 4, 2026   Case Laws GST
Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery

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DGFT

Clarification permits warehousing of industrial chemicals in...

Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing, and import export policy compliance.

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DGFT February 9, 2026 Circulars
Clarification permits warehousing of industrial chemicals in public and private bonded warehouses under Para 2.36(a) of FTP 2023, subject to regulatory conditions. The exclusion for "hazardous chemicals" is confined to unregulated storage of hazardous waste and similar items; permitted warehousing requires facility compliance with applicable domestic laws on safe storage and handling, licensing or approval by the competent customs authority, adherence to import export policy conditions, and full compliance with other Paragraph 2.36 requirements. Noncompliant storage remains excluded and subject to customs regulation and restrictions.
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Acts Income Tax
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