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    January 24, 2026   Case Laws Income Tax
    Revenue recognition dispute over treatment of finished goods and advances under project completion method; additions deleted and appeals allowed
    January 24, 2026   Case Laws Benami Property
    Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
    January 24, 2026   Case Laws Benami Property
    Benami transaction provisional attachment challenged as IO failed to establish statutory benami elements; appeal dismissed
    January 24, 2026   Case Laws Customs
    Aiding and abetting export of prohibited meat: Customs broker penalty and license suspension quashed for lack of mens rea.
    January 24, 2026   Case Laws Customs
    Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
    January 24, 2026   Case Laws Customs
    Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
    January 24, 2026   Case Laws Customs
    Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
    January 24, 2026   Case Laws Customs
    Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
    January 24, 2026   Case Laws Customs
    Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
    January 24, 2026   Case Laws Customs
    Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
    January 24, 2026   Case Laws Companies Law
    Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
    January 24, 2026   Case Laws SEBI
    Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
    January 24, 2026   Case Laws IBC
    Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
    January 24, 2026   Case Laws IBC
    Expunction of adverse observations in insolvency proceedings: appellate expunges unsupported findings and stresses right to be heard.
    January 24, 2026   Case Laws Money Laundering
    Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
    January 24, 2026   Case Laws Service Tax
    Commission receipts from sale of raw cotton treated as taxable services, exemption denied and extended assessment period upheld.
    January 23, 2026   Notifications SEBI
    Listing Obligations and Disclosure Requirements amendments raise HVDLE threshold and tighten dematerialisation, escrow and governance compliance.
    January 23, 2026   Case Laws Customs
    Liability to pay customs duty under Special Advance Authorization; non-speaking order quashed and matter remanded with personal hearing.
    January 23, 2026   Case Laws IBC
    Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
    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
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January 24, 2026   Case Laws Income Tax
Revenue recognition dispute over treatment of finished goods and advances under project completion method; additions deleted and appeals allowed
January 24, 2026   Case Laws Benami Property
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequences.
January 24, 2026   Case Laws Benami Property
Benami transaction provisional attachment challenged as IO failed to establish statutory benami elements; appeal dismissed
January 24, 2026   Case Laws Customs
Aiding and abetting export of prohibited meat: Customs broker penalty and license suspension quashed for lack of mens rea.
January 24, 2026   Case Laws Customs
Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
January 24, 2026   Case Laws Customs
Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
January 24, 2026   Case Laws Customs
Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
January 24, 2026   Case Laws Customs
Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
January 24, 2026   Case Laws Customs
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
January 24, 2026   Case Laws Customs
Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
January 24, 2026   Case Laws Companies Law
Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
January 24, 2026   Case Laws SEBI
Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
January 24, 2026   Case Laws IBC
Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
January 24, 2026   Case Laws IBC
Expunction of adverse observations in insolvency proceedings: appellate expunges unsupported findings and stresses right to be heard.
January 24, 2026   Case Laws Money Laundering
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence.
January 24, 2026   Case Laws Service Tax
Commission receipts from sale of raw cotton treated as taxable services, exemption denied and extended assessment period upheld.
January 23, 2026   Notifications SEBI
Listing Obligations and Disclosure Requirements amendments raise HVDLE threshold and tighten dematerialisation, escrow and governance compliance.
January 23, 2026   Case Laws Customs
Liability to pay customs duty under Special Advance Authorization; non-speaking order quashed and matter remanded with personal hearing.
January 23, 2026   Case Laws IBC
Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
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

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Customs

Processing of Letters of Guarantee (LOG) for Bhutan-bound...

Letter of Guarantee for Bhutan transit cargo via Jaigaon LCS now processed in ICES with sealing and exit verification.

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Customs February 10, 2026 Circulars
Processing of Letters of Guarantee (LOG) for Bhutan-bound transit cargo via Jaigaon LCS is mandated to be filed and processed online in the Indian Customs EDI System (ICES); until remote filing is enabled, submission occurs at the Service Centre/Bhutan Unit. Bhutan importers must register in ICES; LOGs are assessed and certified online by designated officers, after which custody, sealing (one-time lock, RFID/ECTS), and gate verification procedures at Docks/CFS are recorded in ICES. At the border LCS officials verify seal, vehicle and container data and record cross border completion; discrepancies permit examination and, on diversion, the guarantee may be invoked to recover duties. Export transit follows the same procedure mutatis mutandis.
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Acts Income Tax
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