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    January 19, 2026   Case Laws Money Laundering
    Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
    January 19, 2026   Case Laws Money Laundering
    Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
    January 19, 2026   Case Laws Service Tax
    Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
    January 19, 2026   Case Laws Central Excise
    Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
    January 17, 2026   Case Laws GST
    ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
    January 17, 2026   Case Laws GST
    Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
    January 17, 2026   Case Laws GST
    Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
    January 17, 2026   Case Laws Income Tax
    Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
    January 17, 2026   Case Laws Income Tax
    Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
    January 17, 2026   Case Laws Income Tax
    Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
    January 17, 2026   Case Laws Income Tax
    Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
    January 17, 2026   Case Laws Income Tax
    Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
    January 17, 2026   Case Laws Income Tax
    Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
    January 17, 2026   Case Laws Income Tax
    Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
    January 17, 2026   Case Laws Income Tax
    Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
    January 17, 2026   Case Laws Income Tax
    Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
    January 17, 2026   Case Laws Income Tax
    Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required
    January 17, 2026   Case Laws Income Tax
    Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
    January 17, 2026   Case Laws Income Tax
    Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
    January 17, 2026   Case Laws Benami Property
    Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
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January 19, 2026   Case Laws Money Laundering
Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
January 19, 2026   Case Laws Money Laundering
Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts released.
January 19, 2026   Case Laws Service Tax
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalidated
January 19, 2026   Case Laws Central Excise
Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
January 17, 2026   Case Laws GST
ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
January 17, 2026   Case Laws GST
Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
January 17, 2026   Case Laws GST
Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
January 17, 2026   Case Laws Income Tax
Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
January 17, 2026   Case Laws Income Tax
Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
January 17, 2026   Case Laws Income Tax
Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
January 17, 2026   Case Laws Income Tax
Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
January 17, 2026   Case Laws Income Tax
Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
January 17, 2026   Case Laws Income Tax
Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
January 17, 2026   Case Laws Income Tax
Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
January 17, 2026   Case Laws Income Tax
Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
January 17, 2026   Case Laws Income Tax
Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
January 17, 2026   Case Laws Income Tax
Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required
January 17, 2026   Case Laws Income Tax
Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
January 17, 2026   Case Laws Income Tax
Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
January 17, 2026   Case Laws Benami Property
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection

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GST

Classification of polymer carry bags as articles for packing...

Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.

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GST March 18, 2026 Case Laws AAR
Classification of polymer carry bags as articles for packing under Chapter 39 (heading 3923, subheading 39232990) determines tariff treatment; this placement does not depend on biodegradability. The AAR lacks jurisdiction to make scientific or environmental findings on biodegradability or compostability, so it declined to decide that factual question. The concessional notification for biodegradable bags applies only if the goods are in fact biodegradable as determined by competent technical authorities; otherwise the general GST rate for Chapter 39 applies. Registration, input tax credit and supply characterisation remain subject to applicable GST rules.
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