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    January 27, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    January 27, 2026   Case Laws Income Tax
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    January 27, 2026   Case Laws Income Tax
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    January 27, 2026   Case Laws Income Tax
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    January 27, 2026   Case Laws Income Tax
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    January 27, 2026   Case Laws Income Tax
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    January 27, 2026   Case Laws Income Tax
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
    January 27, 2026   Case Laws Income Tax
    Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
    January 27, 2026   Case Laws Income Tax
    Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
    January 27, 2026   Case Laws Customs
    Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
    January 27, 2026   Case Laws Customs
    Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
    January 27, 2026   Case Laws Customs
    Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
    January 27, 2026   Case Laws Customs
    Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
    January 27, 2026   Case Laws Customs
    Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
    January 27, 2026   Case Laws Customs
    Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
    January 24, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
    January 24, 2026   Circulars Customs
    Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
    January 24, 2026   Case Laws GST
    Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
    January 24, 2026   Case Laws GST
    Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
    January 24, 2026   Case Laws GST
    Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.
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January 27, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
January 27, 2026   Case Laws Income Tax
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without concealment set aside
January 27, 2026   Case Laws Income Tax
Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries
January 27, 2026   Case Laws Income Tax
Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
January 27, 2026   Case Laws Income Tax
Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
January 27, 2026   Case Laws Customs
Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
January 27, 2026   Case Laws Customs
Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
January 27, 2026   Case Laws Customs
Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
January 27, 2026   Case Laws Customs
Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
January 27, 2026   Case Laws Customs
Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
January 27, 2026   Case Laws Customs
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overreach
January 24, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
January 24, 2026   Circulars Customs
Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
January 24, 2026   Case Laws GST
Misuse of GST credentials and confirmation of demand remitted for fresh adjudication, subject to 10% pre-deposit and conditions.
January 24, 2026   Case Laws GST
Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
January 24, 2026   Case Laws GST
Delay in filing GSTR-3B returns found to involve duplicate proceedings causing double taxation; impugned demand quashed.

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Customs

The article determines that technical-grade Cyantraniliprole and...

Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.

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Customs March 19, 2026 Case Laws AAR
The article determines that technical-grade Cyantraniliprole and Clothianidin are insecticidal preparations and thus classifiable under Heading 3808. Applying Chapter and HSN explanatory notes and GRI 3(a), the specific description for insecticidal preparations prevails over more general chemical headings; alternatively, GRI 3(b) supports classification by essential character derived from insecticidal function. Supplementary Note 2's mass-content threshold (>90%) is satisfied, bringing the goods within the specified tariff entry for technical-grade pesticides. Legislative amendments in the Finance Act, 2025 and product registration requirements under the Insecticides regime reinforce their regulatory identity as insecticides.
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Acts Income Tax
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