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    February 3, 2026   Case Laws GST
    Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
    February 3, 2026   Case Laws GST
    Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
    February 3, 2026   Case Laws GST
    Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
    February 3, 2026   Case Laws GST
    Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
    February 3, 2026   Case Laws GST
    Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
    February 3, 2026   Case Laws Income Tax
    Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
    February 3, 2026   Case Laws Income Tax
    Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
    February 3, 2026   Case Laws Income Tax
    Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
    February 3, 2026   Case Laws Income Tax
    Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
    February 3, 2026   Case Laws Income Tax
    Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
    February 3, 2026   Case Laws Income Tax
    Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
    February 3, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
    February 3, 2026   Case Laws Income Tax
    Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
    February 3, 2026   Case Laws Income Tax
    Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
    February 3, 2026   Case Laws Income Tax
    Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
    February 3, 2026   Case Laws Income Tax
    Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
    February 3, 2026   Case Laws Income Tax
    Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
    February 3, 2026   Case Laws Income Tax
    Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
    February 3, 2026   Case Laws Customs
    Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
    February 3, 2026   Case Laws Customs
    Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.
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February 3, 2026   Case Laws GST
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
February 3, 2026   Case Laws GST
Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
February 3, 2026   Case Laws GST
Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
February 3, 2026   Case Laws GST
Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
February 3, 2026   Case Laws GST
Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
February 3, 2026   Case Laws Income Tax
Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
February 3, 2026   Case Laws Income Tax
Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
February 3, 2026   Case Laws Income Tax
Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
February 3, 2026   Case Laws Income Tax
Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
February 3, 2026   Case Laws Income Tax
Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
February 3, 2026   Case Laws Income Tax
Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
February 3, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
February 3, 2026   Case Laws Income Tax
Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
February 3, 2026   Case Laws Income Tax
Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
February 3, 2026   Case Laws Income Tax
Longterm capital gains and joint development agreements: limited possession without consideration does not trigger taxable transfer.
February 3, 2026   Case Laws Income Tax
Penalty under Section 271(1)(c) requires notice specificity between concealment and inaccurate particulars; failure invalidates the penalty.
February 3, 2026   Case Laws Income Tax
Penalty initiation after unexplained income additions must be prima facie examined; revision under section 263 upheld
February 3, 2026   Case Laws Income Tax
Entitlement to deduction under section 80P(2)(d) challenged, but assessing officer's plausible view sustained and revision powers denied.
February 3, 2026   Case Laws Customs
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law question
February 3, 2026   Case Laws Customs
Use of imported helicopter contrary to exemption undertaking leads to confiscation; individual penalties set aside for lack of knowledge.

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Customs

Implementation of Union Budget 2026 changes establishes revised...

Customs notifications under Union Budget 2026 implement duty, exemption, deferred payment and baggage procedural changes.

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Customs February 10, 2026 Circulars
Implementation of Union Budget 2026 changes establishes revised customs duty rates, rescinds specified exemptions, and amends tariff entries, producing immediate effect on import valuation and payable duty; Social Welfare Surcharge and Agricultural Infrastructure Development Cess are revised on specified goods, altering tax incidence accordingly. Deferred duty payment facilities are expanded to include eligible manufacturer importers with extended timelines, permitting deferred cashflow relief subject to prescribed conditions. New baggage rules and Customs Baggage (Declaration & Processing) Regulations introduce updated declaration procedure and processing requirements. Trade-facing circulars mandate automation in clearance, e-scheduling for examinations, and use of body worn cameras during physical inspections. CBIC notifications implement these measures from 01.02.2026.
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Acts Income Tax
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