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    January 16, 2026   Case Laws GST
    Appellate enhancement of petitioner's taxable turnover without prior notice set aside and remitted for fresh hearing
    January 16, 2026   Case Laws GST
    Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashed
    January 16, 2026   Case Laws GST
    GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
    January 16, 2026   Case Laws GST
    Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
    January 16, 2026   Case Laws GST
    Composite intimation and single DRC-01 show-cause notice across different financial years held impermissible; notices quashed
    January 16, 2026   Case Laws GST
    Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
    January 16, 2026   Case Laws Income Tax
    Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
    January 16, 2026   Case Laws Income Tax
    Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
    January 16, 2026   Case Laws Income Tax
    Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
    January 16, 2026   Case Laws Income Tax
    Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
    January 16, 2026   Case Laws Income Tax
    AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
    January 16, 2026   Case Laws Income Tax
    Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
    January 16, 2026   Case Laws Income Tax
    Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
    January 16, 2026   Case Laws Income Tax
    Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
    January 16, 2026   Case Laws Income Tax
    Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
    January 16, 2026   Case Laws Income Tax
    Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
    January 16, 2026   Case Laws Income Tax
    Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
    January 16, 2026   Case Laws Customs
    Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
    January 16, 2026   Case Laws Customs
    Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
    January 16, 2026   Case Laws Customs
    Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
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January 16, 2026   Case Laws GST
Appellate enhancement of petitioner's taxable turnover without prior notice set aside and remitted for fresh hearing
January 16, 2026   Case Laws GST
Consolidation of short-paid GST across tax periods in Section 74 show-cause notice held ultravires; notice quashed
January 16, 2026   Case Laws GST
GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
January 16, 2026   Case Laws GST
Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
January 16, 2026   Case Laws GST
Composite intimation and single DRC-01 show-cause notice across different financial years held impermissible; notices quashed
January 16, 2026   Case Laws GST
Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
January 16, 2026   Case Laws Income Tax
Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
January 16, 2026   Case Laws Income Tax
Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
January 16, 2026   Case Laws Income Tax
Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
January 16, 2026   Case Laws Income Tax
Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
January 16, 2026   Case Laws Income Tax
AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
January 16, 2026   Case Laws Income Tax
Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
January 16, 2026   Case Laws Income Tax
Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
January 16, 2026   Case Laws Income Tax
Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
January 16, 2026   Case Laws Income Tax
Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
January 16, 2026   Case Laws Income Tax
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, bad debts sustained
January 16, 2026   Case Laws Income Tax
Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
January 16, 2026   Case Laws Customs
Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
January 16, 2026   Case Laws Customs
Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
January 16, 2026   Case Laws Customs
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudication

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GST

AAR applies dictionary meanings for undefined statutory terms...

Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.

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GST February 27, 2026 Case Laws AAR
AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classification. The bicarbonate bag, containing sodium bicarbonate, is classifiable under HSN 28363000. The bicarbonate bag attracts GST at 18% under the cited notifications.
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Acts Income Tax
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