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    January 15, 2026   Case Laws Indian Laws
    Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
    January 14, 2026   Notifications Companies Law
    Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
    January 14, 2026   Circulars FEMA
    Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
    January 14, 2026   Circulars Customs
    Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
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    Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
    January 14, 2026   Case Laws Indian Laws
    Continuation of labour and tribunal claims against successful resolution applicant after plan approval barred; excluded claims extinguished u/s31(1)
    January 14, 2026   Case Laws GST
    Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
    January 14, 2026   Case Laws GST
    Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
    January 14, 2026   Case Laws GST
    Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
    January 14, 2026   Case Laws GST
    Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
    January 14, 2026   Case Laws GST
    Validity of government notifications and Section 73 CGST order - petition dismissed; parties directed to pursue statutory appeal
    January 14, 2026   Case Laws Income Tax
    Cash loans and first-year construction cash dealings found genuine; penalties deleted where agricultural receipts and reasonable cause established.
    January 14, 2026   Case Laws Income Tax
    Disallowance for exempt-income investments u/r 8D/Section 14A recalculated at 1% monthly average; 115JB book-profit adjustment modified
    January 14, 2026   Case Laws Income Tax
    Immunity entitlement u/s270AA for Form 68-assessing officer's reasonless refusal set aside; directed to reconsider with reasons
    January 14, 2026   Case Laws Income Tax
    Informant reward claim under Guidelines requires prescribed Committee to issue a reasoned decision on final or enhanced payment within six months.
    January 14, 2026   Case Laws Income Tax
    Updated income-tax return u/s 139(8A) during pending assessment proceedings - refusal upheld; exemptions disallowed; appeal preserved
    January 14, 2026   Case Laws Income Tax
    Estimation of gross agricultural receipts: evidence weighed against reported figures, directed 10% ad-hoc addition taxable at normal rates.
    January 14, 2026   Case Laws Income Tax
    Change in accounting method for revenue recognition (stage-of-completion) allowed as prior-period deduction; AO addition deleted on appeal
    January 14, 2026   Case Laws Income Tax
    Reassessment notice validity u/s147/148 and tax treatment of share trades; deemed dividend deleted, STCL addition confirmed
    January 14, 2026   Case Laws Income Tax
    Alleged diversion of borrowed funds to non-business advances overturned on interest evidence; taxpayer appeal allowed
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January 15, 2026   Case Laws Indian Laws
Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
January 14, 2026   Notifications Companies Law
Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
January 14, 2026   Circulars FEMA
Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
January 14, 2026   Circulars Customs
Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
January 14, 2026   Circulars SEBI
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-working-day RCA
January 14, 2026   Case Laws Indian Laws
Continuation of labour and tribunal claims against successful resolution applicant after plan approval barred; excluded claims extinguished u/s31(1)
January 14, 2026   Case Laws GST
Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
January 14, 2026   Case Laws GST
Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
January 14, 2026   Case Laws GST
Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
January 14, 2026   Case Laws GST
Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
January 14, 2026   Case Laws GST
Validity of government notifications and Section 73 CGST order - petition dismissed; parties directed to pursue statutory appeal
January 14, 2026   Case Laws Income Tax
Cash loans and first-year construction cash dealings found genuine; penalties deleted where agricultural receipts and reasonable cause established.
January 14, 2026   Case Laws Income Tax
Disallowance for exempt-income investments u/r 8D/Section 14A recalculated at 1% monthly average; 115JB book-profit adjustment modified
January 14, 2026   Case Laws Income Tax
Immunity entitlement u/s270AA for Form 68-assessing officer's reasonless refusal set aside; directed to reconsider with reasons
January 14, 2026   Case Laws Income Tax
Informant reward claim under Guidelines requires prescribed Committee to issue a reasoned decision on final or enhanced payment within six months.
January 14, 2026   Case Laws Income Tax
Updated income-tax return u/s 139(8A) during pending assessment proceedings - refusal upheld; exemptions disallowed; appeal preserved
January 14, 2026   Case Laws Income Tax
Estimation of gross agricultural receipts: evidence weighed against reported figures, directed 10% ad-hoc addition taxable at normal rates.
January 14, 2026   Case Laws Income Tax
Change in accounting method for revenue recognition (stage-of-completion) allowed as prior-period deduction; AO addition deleted on appeal
January 14, 2026   Case Laws Income Tax
Reassessment notice validity u/s147/148 and tax treatment of share trades; deemed dividend deleted, STCL addition confirmed
January 14, 2026   Case Laws Income Tax
Alleged diversion of borrowed funds to non-business advances overturned on interest evidence; taxpayer appeal allowed

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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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