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    January 3, 2026   Case Laws GST
    Marketing and technical support services to foreign client under master service agreement: not "intermediary" under IGST s2(13); refund allowed
    January 3, 2026   Case Laws GST
    Export refund rectification denied despite documents proving export proceeds realized; order set aside for fresh decision on natural justice grounds
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    January 3, 2026   Case Laws GST
    GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
    January 3, 2026   Case Laws Income Tax
    Stay request against assessment order during appeal without tax demand: tribunal's s.254 power affirmed, refusal set aside
    January 3, 2026   Case Laws Income Tax
    Taxpayer's choice of appeal or s.264 revision for assessment order errors; rejection for "appealable" order set aside
    January 3, 2026   Case Laws Income Tax
    Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
    January 3, 2026   Case Laws Income Tax
    Mutual fund dividend misclassified as domestic company dividend u/s115BBDA; corrected to s.10(35) exemption, addition deleted
    January 3, 2026   Case Laws Income Tax
    Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
    January 3, 2026   Case Laws Income Tax
    Income tax reassessment reopening u/s151 and additions on bank deposits, multiple-property notional rent, and LTCG sent back for review
    January 3, 2026   Case Laws Income Tax
    Corporate guarantees and imported software payments: transfer pricing benchmarked at 0.5%, no royalty TDS; other disallowances curtailed.
    January 3, 2026   Case Laws Income Tax
    Stamp duty and fees for increasing authorised share capital booked to retained earnings; disallowance deleted as no tax deduction claimed.
    January 3, 2026   Case Laws Income Tax
    Reassessment based on AIR cash-deposit data questioned for contradictory "reasons to believe"; initiation held invalid.
    January 3, 2026   Case Laws Income Tax
    Power purchase agreement fixed capacity charges treated as generation profits; Section 80IA deduction allowed on full receipts, appeal dismissed
    January 3, 2026   Case Laws Income Tax
    Suppressed turnover from seized loose sheets and audited books rejected under s145(3); ad hoc profit estimates struck down
    January 3, 2026   Case Laws Customs
    Customs broker licence revocation over alleged CBLR 2018 Regulation 10 breaches in disputed exports set aside on weak evidence
    January 3, 2026   Case Laws Customs
    Electric vehicle control unit (VCU/PCU) tariff classification dispute: treated as drivetrain part under 8708/8714, not 8543 or 9032
    January 3, 2026   Case Laws IBC
    Bank consortium one-time settlement talks vs Section 7 IBC insolvency filing, CIRP admission upheld and appeal dismissed
    January 3, 2026   Notifications Customs
    India-EFTA import tariff concessions updated: revised BCD, AIDC and health cess rates, including alcohol CIF value slabs, effective 1 Jan 2026
    January 3, 2026   Notifications Customs
    Revised Basic Customs Duty rates for specified Australia imports under Notification 62/2022, applying from 1 January 2026
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January 3, 2026   Case Laws GST
Marketing and technical support services to foreign client under master service agreement: not "intermediary" under IGST s2(13); refund allowed
January 3, 2026   Case Laws GST
Export refund rectification denied despite documents proving export proceeds realized; order set aside for fresh decision on natural justice grounds
January 3, 2026   Case Laws GST
Detention and penalty for unloading goods at unregistered extra business site with valid invoice/e-way bill; set aside
January 3, 2026   Case Laws GST
GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
January 3, 2026   Case Laws Income Tax
Stay request against assessment order during appeal without tax demand: tribunal's s.254 power affirmed, refusal set aside
January 3, 2026   Case Laws Income Tax
Taxpayer's choice of appeal or s.264 revision for assessment order errors; rejection for "appealable" order set aside
January 3, 2026   Case Laws Income Tax
Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deduction allowed
January 3, 2026   Case Laws Income Tax
Mutual fund dividend misclassified as domestic company dividend u/s115BBDA; corrected to s.10(35) exemption, addition deleted
January 3, 2026   Case Laws Income Tax
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfaction
January 3, 2026   Case Laws Income Tax
Income tax reassessment reopening u/s151 and additions on bank deposits, multiple-property notional rent, and LTCG sent back for review
January 3, 2026   Case Laws Income Tax
Corporate guarantees and imported software payments: transfer pricing benchmarked at 0.5%, no royalty TDS; other disallowances curtailed.
January 3, 2026   Case Laws Income Tax
Stamp duty and fees for increasing authorised share capital booked to retained earnings; disallowance deleted as no tax deduction claimed.
January 3, 2026   Case Laws Income Tax
Reassessment based on AIR cash-deposit data questioned for contradictory "reasons to believe"; initiation held invalid.
January 3, 2026   Case Laws Income Tax
Power purchase agreement fixed capacity charges treated as generation profits; Section 80IA deduction allowed on full receipts, appeal dismissed
January 3, 2026   Case Laws Income Tax
Suppressed turnover from seized loose sheets and audited books rejected under s145(3); ad hoc profit estimates struck down
January 3, 2026   Case Laws Customs
Customs broker licence revocation over alleged CBLR 2018 Regulation 10 breaches in disputed exports set aside on weak evidence
January 3, 2026   Case Laws Customs
Electric vehicle control unit (VCU/PCU) tariff classification dispute: treated as drivetrain part under 8708/8714, not 8543 or 9032
January 3, 2026   Case Laws IBC
Bank consortium one-time settlement talks vs Section 7 IBC insolvency filing, CIRP admission upheld and appeal dismissed
January 3, 2026   Notifications Customs
India-EFTA import tariff concessions updated: revised BCD, AIDC and health cess rates, including alcohol CIF value slabs, effective 1 Jan 2026
January 3, 2026   Notifications Customs
Revised Basic Customs Duty rates for specified Australia imports under Notification 62/2022, applying from 1 January 2026

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Income Tax

A common satisfaction note recorded under section 153C for...

Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.

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Income Tax March 25, 2026 Case Laws AT
A common satisfaction note recorded under section 153C for multiple assessment years was held to be legally unsustainable. The Tribunal, following co-ordinate bench authority, accepted that satisfaction must be recorded separately for each assessment year because a consolidated note defeats valid assumption of jurisdiction. On that basis, the assessments for the relevant years were quashed.
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Acts Income Tax
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