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    January 20, 2026   Case Laws Income Tax
    Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
    January 20, 2026   Case Laws Income Tax
    Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
    January 20, 2026   Case Laws Income Tax
    Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
    January 20, 2026   Case Laws Indian Laws
    Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
    January 20, 2026   Case Laws Income Tax
    Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
    January 20, 2026   Case Laws Customs
    Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
    January 20, 2026   Case Laws Customs
    Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
    January 20, 2026   Case Laws Customs
    Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
    January 20, 2026   Case Laws Customs
    Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
    January 20, 2026   Case Laws Money Laundering
    Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
    January 20, 2026   Case Laws Service Tax
    Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
    January 19, 2026   Notifications SEBI
    Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
    January 19, 2026   Notifications Customs
    Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
    January 19, 2026   Notifications Customs
    Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
    January 19, 2026   Notifications Customs
    Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
    January 19, 2026   Notifications Customs
    Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
    January 19, 2026   Notifications Customs
    Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
    January 19, 2026   Circulars SEBI
    SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
    January 19, 2026   Circulars SEBI
    Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
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January 20, 2026   Case Laws Income Tax
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P verification
January 20, 2026   Case Laws Income Tax
Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
January 20, 2026   Case Laws Income Tax
Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
January 20, 2026   Case Laws Indian Laws
Erstwhile directors' liability for cheque dishonour after IRP appointment u/s 138 - summoning quashed, complaint dismissed
January 20, 2026   Case Laws Income Tax
Deduction for interest and dividends from co-operative banks upheld where AO's plausible view prevents revisionary jurisdiction; appeal allowed.
January 20, 2026   Case Laws Customs
Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
January 20, 2026   Case Laws Customs
Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
January 20, 2026   Case Laws Customs
Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
January 20, 2026   Case Laws Customs
Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
January 20, 2026   Case Laws Money Laundering
Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
January 20, 2026   Case Laws Service Tax
Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
January 19, 2026   Case Laws Income Tax
Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
January 19, 2026   Notifications SEBI
Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
January 19, 2026   Notifications Customs
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on publication
January 19, 2026   Notifications Customs
Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
January 19, 2026   Notifications Customs
Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
January 19, 2026   Notifications Customs
Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
January 19, 2026   Notifications Customs
Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
January 19, 2026   Circulars SEBI
SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
January 19, 2026   Circulars SEBI
Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC

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Customs

Regulation 3 of the Electronic Cargo Tracking System...

Transshipment of cargo by rail to Nepal under ECTS expanded to specify Birgunj, Batnaha-Biratnagar and Jogbani-Biratnagar routes.

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Customs March 12, 2026 Circulars
Regulation 3 of the Electronic Cargo Tracking System Regulations, 2019 is substituted by the CBIC Amendment Regulations, 2025 to specify that ECTS transshipment procedures apply to cargo moved from Kolkata and Haldia to: (a) Birgunj, Nepal by rail; (b) Batnaha in India by rail and onward by road to Biratnagar, Nepal; (c) Biratnagar, Nepal by rail; and (d) Indian Customs Yard, Jogbani in India by rail and onward by road to Biratnagar, Nepal. All other transshipment procedures remain governed by the ECTS Regulations, 2019; queries directed to the Nepal/Bhutan Unit, Custom House, Kolkata.
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Acts Income Tax
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