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    Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
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January 21, 2026   Case Laws Income Tax
Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
January 21, 2026   Case Laws Benami Property
Benami transactions and vicarious liability of partners in a firm: managing partner liable, dormant partner discharged for lack of averments
January 21, 2026   Case Laws Customs
Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
January 21, 2026   Case Laws Customs
Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
January 21, 2026   Case Laws Customs
Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classification.
January 21, 2026   Case Laws Customs
Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
January 21, 2026   Case Laws Customs
Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
January 21, 2026   Case Laws Customs
Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
January 21, 2026   Case Laws Customs
Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
January 21, 2026   Case Laws Service Tax
Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
January 21, 2026   Case Laws Service Tax
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on interest
January 21, 2026   Case Laws Service Tax
Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.
January 21, 2026   Case Laws Indian Laws
Arbitral award on contract validity and suppression of insolvency set aside for procedural failures; fresh arbitration permitted.
January 20, 2026   Notifications DGFT
Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.
January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.

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Money Laundering

Provisional attachment under the PMLA is an interim protective...

Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.

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Money Laundering March 13, 2026 Case Laws AT
Provisional attachment under the PMLA is an interim protective measure to preserve property for possible confiscation and may be confirmed even where the seized currency/FDR is held in custody by a trial court; mere custody does not preclude confirmation and legally entitled persons may claim return if acquitted. Registration of FIR, filing of charge-sheet and corroborative materials (voluntary disclosures, recorded conversations) furnish prima facie 'reason to believe' supporting attachment. The respondents' plea that seized cash were sale proceeds is an issue for trial and does not defeat confirmation. The provisional attachment was confirmed without prejudice to criminal trial rights.
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