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    December 26, 2025   Case Laws Income Tax
    Tax demand created later by s.154 rectification after "nil" assessment; s.220(2) interest deleted until fresh s.156 notice served.
    December 26, 2025   Case Laws Income Tax
    Flat-sale revenue recognition timing under project completion vs 25% completion threshold; addition deleted to avoid double taxation.
    December 26, 2025   Case Laws Income Tax
    Non-resident employee's foreign assignment salary for services entirely outside India held not accruing in India u/s5(2)(b)
    December 26, 2025   Case Laws Income Tax
    Transfer pricing on AE SBLC guarantee fees and loan interest benchmarked correctly; NBFC loan cash-credit addition deleted, R&D deduction allowed
    December 26, 2025   Case Laws Income Tax
    Cost-to-cost reimbursements for AE's marketing events and year-end service provisions: no TP mark-up, adjustment deleted; 115JB recompute
    December 26, 2025   Case Laws Income Tax
    Demonetisation cash deposits and s69 addition: whether already covered by s245D(4) settlement income; double-tax bar upheld, appeal dismissed
    December 26, 2025   Case Laws Income Tax
    Intra-group management service fees benchmarking under "Other Method": cost-plus markups accepted; Nil arm's-length price adjustment deleted.
    December 26, 2025   Case Laws Income Tax
    Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
    December 26, 2025   Case Laws Benami Property
    Property purchases using appellant's funds held benami u/s2(9)(A); attachment upheld despite no cross-examination, appeals dismissed.
    December 26, 2025   Case Laws Customs
    Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
    December 26, 2025   Case Laws Customs
    COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
    December 26, 2025   Case Laws Customs
    Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
    December 26, 2025   Case Laws Customs
    Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
    December 26, 2025   Case Laws Customs
    Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
    December 26, 2025   Case Laws Companies Law
    External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
    December 26, 2025   Case Laws Companies Law
    Civil suit challenging allegedly oppressive EOGM and related corporate actions held barred u/ss 242/430; plaint dismissed.
    December 26, 2025   Case Laws Companies Law
    Defective share certificate and register rectification u/s 59: bid to compel fresh issuance rejected, appeal dismissed
    December 26, 2025   Case Laws Companies Law
    Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
    December 26, 2025   Case Laws Companies Law
    Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
    December 26, 2025   Case Laws IBC
    CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
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December 26, 2025   Case Laws Income Tax
Tax demand created later by s.154 rectification after "nil" assessment; s.220(2) interest deleted until fresh s.156 notice served.
December 26, 2025   Case Laws Income Tax
Flat-sale revenue recognition timing under project completion vs 25% completion threshold; addition deleted to avoid double taxation.
December 26, 2025   Case Laws Income Tax
Non-resident employee's foreign assignment salary for services entirely outside India held not accruing in India u/s5(2)(b)
December 26, 2025   Case Laws Income Tax
Transfer pricing on AE SBLC guarantee fees and loan interest benchmarked correctly; NBFC loan cash-credit addition deleted, R&D deduction allowed
December 26, 2025   Case Laws Income Tax
Cost-to-cost reimbursements for AE's marketing events and year-end service provisions: no TP mark-up, adjustment deleted; 115JB recompute
December 26, 2025   Case Laws Income Tax
Demonetisation cash deposits and s69 addition: whether already covered by s245D(4) settlement income; double-tax bar upheld, appeal dismissed
December 26, 2025   Case Laws Income Tax
Intra-group management service fees benchmarking under "Other Method": cost-plus markups accepted; Nil arm's-length price adjustment deleted.
December 26, 2025   Case Laws Income Tax
Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables included.
December 26, 2025   Case Laws Benami Property
Property purchases using appellant's funds held benami u/s2(9)(A); attachment upheld despite no cross-examination, appeals dismissed.
December 26, 2025   Case Laws Customs
Anti-dumping final findings challenged for unfair procedure; business impact didn't create cause of action, so writ dismissed for no jurisdiction.
December 26, 2025   Case Laws Customs
COFEPOSA preventive detention for alleged abetment of organised smuggling upheld, as order cited repeated role and no procedural flaw
December 26, 2025   Case Laws Customs
Imported "penetrating oil-60" classification dispute: lubricating preparation (CTH 3403 9900) vs adulterated diesel (CTH 2710 1990); appeals allowed
December 26, 2025   Case Laws Customs
Corn silk extract powder import classification as vegetable extract (Heading 1302) upheld; Heading 2106 rejected, exemption Sr.54 allowed
December 26, 2025   Case Laws Customs
Import classification of roasted areca, cashew, almond and pista nuts; areca treated raw, preferential BCD needs origin proof
December 26, 2025   Case Laws Companies Law
External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
December 26, 2025   Case Laws Companies Law
Civil suit challenging allegedly oppressive EOGM and related corporate actions held barred u/ss 242/430; plaint dismissed.
December 26, 2025   Case Laws Companies Law
Defective share certificate and register rectification u/s 59: bid to compel fresh issuance rejected, appeal dismissed
December 26, 2025   Case Laws Companies Law
Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
December 26, 2025   Case Laws Companies Law
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for lacking reasons.
December 26, 2025   Case Laws IBC
CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.

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Customs

Prescribes a uniform procedure for handling export containers...

BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.

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Customs March 20, 2026 Circulars
Prescribes a uniform procedure for handling export containers returning to Nhava Sheva/JN Port after Strait of Hormuz closure: exporters or brokers must apply for conditional BTT with specified data and enclosures (drawback/RODTEP/ROSCTL challans or suspension endorsement; IGST challan or GST-commissioner reconciliation undertaking for LUT exports). Terminal Gate officers must verify seal integrity; intact seals permit BTT release and record movement, tampered seals trigger 100% examination or resealing and forwarding to the issuing Customs station. AC/DCs will cancel LEO/Shipping Bills post-EGM when system menu available; movement orders and notifications are to be exchanged by email.
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Acts Income Tax
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