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    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...
    January 16, 2026   Case Laws Customs
    Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
    January 16, 2026   Case Laws Customs
    Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
    January 16, 2026   Case Laws Customs
    Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
    January 16, 2026   Case Laws IBC
    Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
    January 16, 2026   Case Laws FEMA
    Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified
    January 16, 2026   Case Laws Indian Laws
    Borrowers challenging RDDBFI Recovery Officer order in SARFAESI proceedings held improper; tribunal lacked jurisdiction, order set aside
    January 16, 2026   Case Laws Central Excise
    Classification of product as sugar confectionery versus coffee preparation; found essential character sugar confectionery, classified under 1704 9090
    January 15, 2026   Notifications SEBI
    Renewal of recognition for AMC Repo Clearing Limited as clearing corporation limited to repo/reverse-repo debt settlement for one year
    January 15, 2026   Notifications Customs
    Tariff values for edible oils, brass scrap, areca nuts, gold and silver fixed at specified rates effective 14 January 2026
    January 15, 2026   Case Laws GST
    Alleged fraudulent availing and passing on of input tax credit: accused granted regular bail subject to bonds and surety
    January 15, 2026   Case Laws GST
    Statutory appellate forum functioning bars writ challenge to order; petitioner must comply with Section 112(8) pre-deposit and file appeal
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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
January 16, 2026   Case Laws Customs
Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
January 16, 2026   Case Laws Customs
Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
January 16, 2026   Case Laws Customs
Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
January 16, 2026   Case Laws IBC
Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
January 16, 2026   Case Laws FEMA
Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified
January 16, 2026   Case Laws Indian Laws
Borrowers challenging RDDBFI Recovery Officer order in SARFAESI proceedings held improper; tribunal lacked jurisdiction, order set aside
January 16, 2026   Case Laws Central Excise
Classification of product as sugar confectionery versus coffee preparation; found essential character sugar confectionery, classified under 1704 9090
January 15, 2026   Notifications SEBI
Renewal of recognition for AMC Repo Clearing Limited as clearing corporation limited to repo/reverse-repo debt settlement for one year
January 15, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, areca nuts, gold and silver fixed at specified rates effective 14 January 2026
January 15, 2026   Case Laws GST
Alleged fraudulent availing and passing on of input tax credit: accused granted regular bail subject to bonds and surety
January 15, 2026   Case Laws GST
Statutory appellate forum functioning bars writ challenge to order; petitioner must comply with Section 112(8) pre-deposit and file appeal

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GST

Failure to serve statutory notices and to afford an opportunity...

Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.

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GST March 7, 2026 Case Laws HC
Failure to serve statutory notices and to afford an opportunity of hearing breached principles of natural justice and constituted a procedural irregularity; as a result the ex parte adjudication was quashed and the matter remitted for fresh consideration. The petitioners were permitted to file a physical reply within a limited period and the adjudicating authority was directed to afford a hearing (virtual or physical), pass a speaking order considering the reply and available material, and communicate the decision within specified time-frames; merits were not adjudicated.
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Acts Income Tax
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