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    January 19, 2026   Case Laws Income Tax
    Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
    January 19, 2026   Case Laws Income Tax
    Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
    January 19, 2026   Case Laws Income Tax
    Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
    January 19, 2026   Case Laws Income Tax
    Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
    January 19, 2026   Case Laws Income Tax
    Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed
    January 19, 2026   Case Laws Benami Property
    Provisional attachment under Benami Transactions Act lacked independent evidence and was set aside for insufficient proof.
    January 19, 2026   Case Laws Customs
    Woven synthetic filament yarn fabrics found eligible for FPS duty credit; DGFT circular cannot narrow Appendix 37D entitlement
    January 19, 2026   Case Laws Customs
    Dark seedless raisins: classified under CTI 08062010; exemption only if Vitis vinifera origin proven by PQ/FSSAI and port check
    January 19, 2026   Case Laws Customs
    Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
    January 19, 2026   Case Laws Customs
    Portable mobile, tablet, wearable and vehicle computers classified as portable ADP machines; ruled under tariff subheading 8471.30 84713090
    January 19, 2026   Case Laws IBC
    Admission into CIRP based on existence of financial debt and default; homebuyers' society denied locus to intervene or appeal
    January 19, 2026   Case Laws Money Laundering
    Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
    January 19, 2026   Case Laws Money Laundering
    Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
    January 19, 2026   Case Laws Service Tax
    Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
    January 19, 2026   Case Laws Central Excise
    Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
    January 17, 2026   Case Laws GST
    ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
    January 17, 2026   Case Laws GST
    Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
    January 17, 2026   Case Laws GST
    Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
    January 17, 2026   Case Laws Income Tax
    Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
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January 19, 2026   Case Laws Income Tax
Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
January 19, 2026   Case Laws Income Tax
Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
January 19, 2026   Case Laws Income Tax
Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
January 19, 2026   Case Laws Income Tax
Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
January 19, 2026   Case Laws Income Tax
Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
January 19, 2026   Case Laws Income Tax
Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed
January 19, 2026   Case Laws Benami Property
Provisional attachment under Benami Transactions Act lacked independent evidence and was set aside for insufficient proof.
January 19, 2026   Case Laws Customs
Woven synthetic filament yarn fabrics found eligible for FPS duty credit; DGFT circular cannot narrow Appendix 37D entitlement
January 19, 2026   Case Laws Customs
Dark seedless raisins: classified under CTI 08062010; exemption only if Vitis vinifera origin proven by PQ/FSSAI and port check
January 19, 2026   Case Laws Customs
Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
January 19, 2026   Case Laws Customs
Portable mobile, tablet, wearable and vehicle computers classified as portable ADP machines; ruled under tariff subheading 8471.30 84713090
January 19, 2026   Case Laws IBC
Admission into CIRP based on existence of financial debt and default; homebuyers' society denied locus to intervene or appeal
January 19, 2026   Case Laws Money Laundering
Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
January 19, 2026   Case Laws Money Laundering
Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts released.
January 19, 2026   Case Laws Service Tax
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalidated
January 19, 2026   Case Laws Central Excise
Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
January 17, 2026   Case Laws GST
ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
January 17, 2026   Case Laws GST
Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
January 17, 2026   Case Laws GST
Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
January 17, 2026   Case Laws Income Tax
Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies

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Service Tax

Application for rectification is confined to errors apparent on...

Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand

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Service Tax February 10, 2026 Case Laws AT
Application for rectification is confined to errors apparent on the record; re appreciation of evidence or revisiting factual findings is impermissible, and the rectification plea was dismissed. Penalty assessment principle confirmed: penalty must not exceed the demand upheld on remand, and Section 78 liability is to be re determined equal to the confirmed demand. Contract interpretation finding that the work order price expressly included service tax is a factual conclusion supported by contract terms and is not a patent error subject to rectification; that ground was rejected.
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Acts Income Tax
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