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    February 6, 2026   Case Laws Income Tax
    Taxability of property received under family settlement: treated as non-transfer and not taxable under deemed income provisions
    February 6, 2026   Case Laws Income Tax
    TDS on commission to foreign agents clarified: no withholding required where commission is not chargeable to tax in India, relief granted
    February 6, 2026   Case Laws Income Tax
    Rejection of books and estimation of income for unexplained cash deposits leads to uplifted net profit and recomputation of tax liability.
    February 6, 2026   Case Laws Income Tax
    Revision under section 263 jurisdiction and adequacy of inquiry held inappropriate where AO made adequate inquiry; appeal allowed
    February 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments and R&D weighted deduction decisions: TP adjustments deleted in several heads; DSIR approval limits deduction.
    February 6, 2026   Case Laws Income Tax
    Tax disallowance under section 40(a)(ia) on charitable trust payments assessed as other sources deleted by ITAT
    February 6, 2026   Case Laws Income Tax
    Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
    February 6, 2026   Case Laws Benami Property
    Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
    February 6, 2026   Case Laws Customs
    Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
    February 6, 2026   Case Laws Customs
    Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
    February 6, 2026   Case Laws Customs
    Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
    February 6, 2026   Case Laws Customs
    Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
    February 6, 2026   Case Laws IBC
    Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
    February 6, 2026   Case Laws IBC
    Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
    February 6, 2026   Case Laws IBC
    Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
    February 6, 2026   Case Laws Service Tax
    Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
    February 6, 2026   Case Laws Service Tax
    Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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February 6, 2026   Case Laws Income Tax
Taxability of property received under family settlement: treated as non-transfer and not taxable under deemed income provisions
February 6, 2026   Case Laws Income Tax
TDS on commission to foreign agents clarified: no withholding required where commission is not chargeable to tax in India, relief granted
February 6, 2026   Case Laws Income Tax
Rejection of books and estimation of income for unexplained cash deposits leads to uplifted net profit and recomputation of tax liability.
February 6, 2026   Case Laws Income Tax
Revision under section 263 jurisdiction and adequacy of inquiry held inappropriate where AO made adequate inquiry; appeal allowed
February 6, 2026   Case Laws Income Tax
Transfer pricing adjustments and R&D weighted deduction decisions: TP adjustments deleted in several heads; DSIR approval limits deduction.
February 6, 2026   Case Laws Income Tax
Tax disallowance under section 40(a)(ia) on charitable trust payments assessed as other sources deleted by ITAT
February 6, 2026   Case Laws Income Tax
Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
February 6, 2026   Case Laws Benami Property
Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
February 6, 2026   Case Laws Customs
Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
February 6, 2026   Case Laws Customs
Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
February 6, 2026   Case Laws Customs
Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
February 6, 2026   Case Laws Customs
Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
February 6, 2026   Case Laws IBC
Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
February 6, 2026   Case Laws IBC
Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
February 6, 2026   Case Laws IBC
Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
February 6, 2026   Case Laws Service Tax
Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
February 6, 2026   Case Laws Service Tax
Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalties set aside
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed

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Customs

Permission is granted for customs formalities of a foreign...

Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.

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Customs March 11, 2026 Circulars
Permission is granted for customs formalities of a foreign sovereign warship to be carried out at specified Garden Reach Shipyards/Units by treating those non customs areas as temporary boarding stations and as proper places for loading, unloading, repair and re export under the Customs Act. The order permits filing manual Bill of Entry for import and manual Shipping Bill for re export, requires assessment by the import and export groups at the Custom House, mandates examination/inspection and conversion/reversion by the nearby customs unit, and requires preventive officer supervision of boarding and AC supervision for loading/unloading; the permission is limited to the present purpose and subject to agents' statutory responsibilities.
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Acts Income Tax
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