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    January 5, 2026   Case Laws Income Tax
    Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
    January 5, 2026   Case Laws Income Tax
    Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
    January 5, 2026   Case Laws Income Tax
    Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
    January 5, 2026   Case Laws Income Tax
    Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
    January 5, 2026   Case Laws Income Tax
    Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
    January 5, 2026   Case Laws Income Tax
    Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
    January 5, 2026   Case Laws Income Tax
    State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
    January 5, 2026   Case Laws Income Tax
    Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
    January 5, 2026   Case Laws Income Tax
    Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
    January 5, 2026   Case Laws Customs
    Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
    January 5, 2026   Case Laws Customs
    Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
    January 5, 2026   Case Laws Customs
    Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
    January 5, 2026   Case Laws Customs
    Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
    January 5, 2026   Case Laws Customs
    Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
    January 5, 2026   Case Laws Customs
    Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside
    January 5, 2026   Case Laws Customs
    Duty-free gold imports under Export Against Supply scheme: export-proof shortfall and duty payment led to penalty dropped u/s 112(ii)
    January 5, 2026   Case Laws Companies Law
    Alleged diversion of cooperative society funds in Companies Act fraud case: second regular bail denied u/s212(6).
    January 5, 2026   Case Laws IBC
    CIRP timeline pause due to claim verification and resolution professional disputes; 281 days excluded from insolvency process period.
    January 5, 2026   Case Laws IBC
    Money decree execution before tribunal: Order XXI Rule 11 CPC allows oral request; Form NCLT-8 not mandatory, appeal dismissed
    January 5, 2026   Case Laws IBC
    Defaulting resolution applicant's role in plan implementation dispute: no right to notice or be heard on liquidation request
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January 5, 2026   Case Laws Income Tax
Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
January 5, 2026   Case Laws Income Tax
Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
January 5, 2026   Case Laws Income Tax
Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismissed.
January 5, 2026   Case Laws Income Tax
Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
January 5, 2026   Case Laws Income Tax
Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
January 5, 2026   Case Laws Income Tax
Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
January 5, 2026   Case Laws Income Tax
State Mega Project incentives tied to tax and duty exemptions treated as taxable revenue; 143(1) adjustment upheld, PF/duty drawback remanded
January 5, 2026   Case Laws Income Tax
Forfeited advance vs reimbursement u/s 56(2)(ix), bank charges under 57, and capital loss cost accepted
January 5, 2026   Case Laws Income Tax
Real-estate project revenue recognition and stamp-value mismatch u/s 43CA: unilateral method change rejected, additions deleted, appeal dismissed
January 5, 2026   Case Laws Customs
Enhanced customs duty demand u/s 25(4) and notification on imports rejected; excess duty refund with interest ordered.
January 5, 2026   Case Laws Customs
Customs broker licence revocation over due diligence and client advisory duties under CBLR 2018; revocation set aside, penalty upheld
January 5, 2026   Case Laws Customs
Customs broker KYC checks for exporter in fraudulent exports case; repeat penalties u/s114(i)/114AA set aside
January 5, 2026   Case Laws Customs
Extended time limit under Customs Act s.28(1) for undervalued import clearance in 2007-08 rejected; demand set aside.
January 5, 2026   Case Laws Customs
Post-clearance customs duty paid with interest: s.28(4) extended demand and s.114A penalty rejected without suppression proof
January 5, 2026   Case Laws Customs
Imported boric acid for industrial use: import permit dispute ends as penalty u/s112(a) and fine set aside
January 5, 2026   Case Laws Customs
Duty-free gold imports under Export Against Supply scheme: export-proof shortfall and duty payment led to penalty dropped u/s 112(ii)
January 5, 2026   Case Laws Companies Law
Alleged diversion of cooperative society funds in Companies Act fraud case: second regular bail denied u/s212(6).
January 5, 2026   Case Laws IBC
CIRP timeline pause due to claim verification and resolution professional disputes; 281 days excluded from insolvency process period.
January 5, 2026   Case Laws IBC
Money decree execution before tribunal: Order XXI Rule 11 CPC allows oral request; Form NCLT-8 not mandatory, appeal dismissed
January 5, 2026   Case Laws IBC
Defaulting resolution applicant's role in plan implementation dispute: no right to notice or be heard on liquidation request

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Customs

Updation mandates that SCMTR capture a Split Indicator with...

Split Indicator Flag updated: 'Y', 'N' and mandatory 'F' introduced to close split BL sets and prevent validation errors.

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Customs February 24, 2026 Circulars
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
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Acts Income Tax
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