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    January 22, 2026   Case Laws Money Laundering
    Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
    January 22, 2026   Case Laws Service Tax
    Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
    January 22, 2026   Case Laws Central Excise
    Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
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    January 21, 2026   Notifications Income Tax
    Tax exemption for specified income of Agra Development Authority notified; effective AY 2024-25 subject to statutory purpose condition
    January 21, 2026   Notifications Income Tax
    Tax exemption for Barnala Improvement Trust notified under section 10(46A), effective AY 2024-25 subject to local authority conditions
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    Tax exemption on specified income of Aligarh Development Authority under clause 46A of section 10 effective AY 2025-26
    January 21, 2026   Case Laws GST
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    Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
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    Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
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    January 21, 2026   Case Laws GST
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    January 21, 2026   Case Laws GST
    Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
    January 21, 2026   Case Laws GST
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    January 21, 2026   Case Laws Income Tax
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    January 21, 2026   Case Laws Income Tax
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    January 21, 2026   Case Laws Income Tax
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January 22, 2026   Case Laws Money Laundering
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals dismissed
January 22, 2026   Case Laws Service Tax
Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
January 22, 2026   Case Laws Central Excise
Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
January 22, 2026   Case Laws GST
Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
January 22, 2026   Case Laws GST
Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
January 22, 2026   Case Laws Indian Laws
Entitlement to regular bail in economic offences where arrest was mechanical; bail granted subject to conditions.
January 21, 2026   Notifications Income Tax
Tax exemption for specified income of Agra Development Authority notified; effective AY 2024-25 subject to statutory purpose condition
January 21, 2026   Notifications Income Tax
Tax exemption for Barnala Improvement Trust notified under section 10(46A), effective AY 2024-25 subject to local authority conditions
January 21, 2026   Notifications Income Tax
Tax exemption on specified income of Aligarh Development Authority under clause 46A of section 10 effective AY 2025-26
January 21, 2026   Case Laws GST
Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
January 21, 2026   Case Laws GST
Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
January 21, 2026   Case Laws GST
Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
January 21, 2026   Case Laws GST
Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents
January 21, 2026   Case Laws GST
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.
January 21, 2026   Case Laws GST
Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit
January 21, 2026   Case Laws GST
Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
January 21, 2026   Case Laws GST
Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.
January 21, 2026   Case Laws Income Tax
Reopening assessment for deemed dividend on interest-free director loan denied as jurisdictionally barred and violative of fundamental rights.
January 21, 2026   Case Laws Income Tax
Sanction for prosecution of public servant declared invalid when granted by subordinate authority; discharge and termination affirmed.
January 21, 2026   Case Laws Income Tax
Fees for live transmission of cricket matches treated as broadcasting receipts, not royalty, denying royalty characterisation.

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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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