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    January 8, 2026   Circulars Customs
    Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
    January 8, 2026   Case Laws GST
    Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
    January 8, 2026   Case Laws GST
    Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
    January 8, 2026   Case Laws GST
    Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
    January 8, 2026   Case Laws GST
    GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
    January 8, 2026   Case Laws GST
    GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
    January 8, 2026   Case Laws Income Tax
    Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
    January 8, 2026   Case Laws Income Tax
    Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed
    January 8, 2026   Case Laws Income Tax
    Income tax reassessment notice limitation after old Section 148 deemed Section 148A(b); Section 149/TOLA extension upheld, writ dismissed
    January 8, 2026   Case Laws Income Tax
    s.115BAB 15% tax option via Form 10-ID despite late second-year return; concessional rate upheld, appeal allowed
    January 8, 2026   Case Laws Income Tax
    Interest on motor accident compensation kept in lien fixed deposit ruled non-taxable until received; TDS credit allowed
    January 8, 2026   Case Laws Income Tax
    Business deductions for club membership, ESOPs, CSR donations, exchange charges and CWIP interest-s.263 revision quashed.
    January 8, 2026   Case Laws Income Tax
    Delayed TDS interest, foreign expert payments and bank guarantee charges: salary/TDS rulings upheld; s.44DA reimbursements remanded
    January 8, 2026   Case Laws Income Tax
    Intra-group service fees to associated enterprise: were services real or duplicative? ALP determination remanded to TPO
    January 8, 2026   Case Laws Income Tax
    Exempt-income expense disallowance and MAT book-profit add-back challenged; extra s.14A disallowance removed, s.35(2AB) R&D deduction allowed
    January 8, 2026   Case Laws Indian Laws
    MM Plant's status as "new industrial unit" under 1989 policy, not expansion, upheld; incentives and subsidies ordered paid.
    January 8, 2026   Case Laws Customs
    Imported aluminium shelves for mushroom cultivation setup: tariff classification dispute ends with treatment as aluminium structures (CTI 76109010)
    January 8, 2026   Case Laws Customs
    Imported polyester knitted cut pile fabric classification and quantity misdeclaration led to upheld duty demand, confiscation, and penalty
    January 8, 2026   Case Laws Customs
    Misdeclared imported fabric as viscose instead of polyester; Rule 12 valuation rejection upheld, duty demand, s111(m) confiscation, s114A penalty
    January 8, 2026   Case Laws Customs
    Imported chemically treated chilli seeds for sowing: not "spices" under 0904; classified as 1209 99 90; extended limitation denied.
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January 8, 2026   Circulars Customs
Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
January 8, 2026   Case Laws GST
Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
January 8, 2026   Case Laws GST
Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
January 8, 2026   Case Laws GST
Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
January 8, 2026   Case Laws GST
GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
January 8, 2026   Case Laws GST
GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
January 8, 2026   Case Laws Income Tax
Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
January 8, 2026   Case Laws Income Tax
Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed
January 8, 2026   Case Laws Income Tax
Income tax reassessment notice limitation after old Section 148 deemed Section 148A(b); Section 149/TOLA extension upheld, writ dismissed
January 8, 2026   Case Laws Income Tax
s.115BAB 15% tax option via Form 10-ID despite late second-year return; concessional rate upheld, appeal allowed
January 8, 2026   Case Laws Income Tax
Interest on motor accident compensation kept in lien fixed deposit ruled non-taxable until received; TDS credit allowed
January 8, 2026   Case Laws Income Tax
Business deductions for club membership, ESOPs, CSR donations, exchange charges and CWIP interest-s.263 revision quashed.
January 8, 2026   Case Laws Income Tax
Delayed TDS interest, foreign expert payments and bank guarantee charges: salary/TDS rulings upheld; s.44DA reimbursements remanded
January 8, 2026   Case Laws Income Tax
Intra-group service fees to associated enterprise: were services real or duplicative? ALP determination remanded to TPO
January 8, 2026   Case Laws Income Tax
Exempt-income expense disallowance and MAT book-profit add-back challenged; extra s.14A disallowance removed, s.35(2AB) R&D deduction allowed
January 8, 2026   Case Laws Indian Laws
MM Plant's status as "new industrial unit" under 1989 policy, not expansion, upheld; incentives and subsidies ordered paid.
January 8, 2026   Case Laws Customs
Imported aluminium shelves for mushroom cultivation setup: tariff classification dispute ends with treatment as aluminium structures (CTI 76109010)
January 8, 2026   Case Laws Customs
Imported polyester knitted cut pile fabric classification and quantity misdeclaration led to upheld duty demand, confiscation, and penalty
January 8, 2026   Case Laws Customs
Misdeclared imported fabric as viscose instead of polyester; Rule 12 valuation rejection upheld, duty demand, s111(m) confiscation, s114A penalty
January 8, 2026   Case Laws Customs
Imported chemically treated chilli seeds for sowing: not "spices" under 0904; classified as 1209 99 90; extended limitation denied.

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Customs

DEEC Monitoring Cell has selected 16 DEEC EODC cases for...

LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.

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Customs March 19, 2026 Circulars
DEEC Monitoring Cell has selected 16 DEEC EODC cases for detailed verification and requires specified documentary proof by 31.10.2025; upon receipt original documents the department will cancel the LUT/Bond/Bank Guarantee and release the BG/LUT. A further 308 cases are accepted without detailed verification provided the importer submits the original Advance License, EODC and a No Bond Certificate issued by DGFT. Required documents for detailed checks include EODC/redemption letter, ANF 4F certified by a CA, DEEC license with duty debit speech, shipping bills (or ARE 1), Bank Realisation Certificate, third party export papers per FTP 2015-20 and other DGFT submissions. Bonds will be forwarded to DMC for file closure.
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Acts Income Tax
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