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    January 21, 2026   Case Laws Central Excise
    CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
    January 21, 2026   Case Laws Indian Laws
    Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
    January 20, 2026   Notifications DGFT
    Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
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    January 20, 2026   Case Laws GST
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    January 20, 2026   Case Laws GST
    Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
    January 20, 2026   Case Laws GST
    Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
    January 20, 2026   Case Laws GST
    Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
    January 20, 2026   Case Laws Income Tax
    Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
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    Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
    January 20, 2026   Case Laws Income Tax
    Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
    January 20, 2026   Case Laws Income Tax
    Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
    January 20, 2026   Case Laws Income Tax
    Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
    January 20, 2026   Case Laws Income Tax
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    January 20, 2026   Case Laws Income Tax
    Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
    January 20, 2026   Case Laws Income Tax
    Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpaye...
    January 20, 2026   Case Laws Income Tax
    Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
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January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.
January 21, 2026   Case Laws Indian Laws
Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
January 20, 2026   Notifications DGFT
Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
January 20, 2026   Case Laws GST
Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
January 20, 2026   Case Laws GST
Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
January 20, 2026   Case Laws GST
Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
January 20, 2026   Case Laws Income Tax
Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
January 20, 2026   Case Laws Income Tax
Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
January 20, 2026   Case Laws Income Tax
Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
January 20, 2026   Case Laws Income Tax
Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
January 20, 2026   Case Laws Income Tax
Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
January 20, 2026   Case Laws Income Tax
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation existed
January 20, 2026   Case Laws Income Tax
Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
January 20, 2026   Case Laws Income Tax
Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpayer
January 20, 2026   Case Laws Income Tax
Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income

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Customs

The notification amends the principal customs tariff...

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver; revised values effective 14 February 2026.

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Customs February 14, 2026 Notifications
The notification amends the principal customs tariff notification by substituting three tariff tables that fix tariff values for specified imported goods. It prescribes US dollar per metric tonne values for edible oils, brass scrap and areca nut, and US dollar unit values for gold and silver imports (with particular descriptions and exclusions for certain forms and channels). The amendment is operative from 14 February 2026 and thereby sets the prescribed tariff valuation benchmarks for customs assessment and related import regulatory compliance.
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