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    January 28, 2026   Case Laws Income Tax
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    Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
    January 28, 2026   Case Laws IBC
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    January 28, 2026   Case Laws Central Excise
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January 28, 2026   Case Laws Income Tax
Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural unfairness.
January 28, 2026   Case Laws GST
IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
January 28, 2026   Case Laws IBC
Settlement of claims during liquidation: provident, pension and gratuity funds treated as third-party assets; payment directed before distribution.
January 28, 2026   Case Laws Income Tax
Validity of revision under section 263 over exemption for venture capital investments overturned and original assessment restored by higher fora
January 28, 2026   Case Laws Income Tax
Capital gains valuation under section 50C: circle rate factor follows revenue land classification, not actual commercial use.
January 28, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) read with section 153 orders beyond limitation invalidated and quashed.
January 28, 2026   Case Laws Income Tax
Long term capital loss on sale of shares upheld where independent valuation unchallenged and revenue failed to produce alternative valuation
January 28, 2026   Case Laws Income Tax
Limitation for transfer pricing final assessment under section 144C and 153: orders passed beyond limitation quashed.
January 28, 2026   Case Laws Income Tax
Validity of reopening of assessment beyond three years requires specified authority approval under section 151; notice invalidated
January 28, 2026   Case Laws Income Tax
Characterisation of rental income where leased space plus provided amenities treated as business income, overturning house property classification
January 28, 2026   Case Laws Income Tax
Block period computation under income tax search assessments, outcome: notice beyond six years invalid as escaped income below threshold
January 28, 2026   Case Laws IBC
Treatment of creditor claims as contingent liability restored for fresh adjudication on existence of debt, default and pre-existing dispute
January 28, 2026   Case Laws Customs
Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
January 28, 2026   Case Laws Customs
Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
January 28, 2026   Case Laws IBC
Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
January 28, 2026   Case Laws IBC
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismissed
January 28, 2026   Case Laws IBC
Approval of resolution plan: modification permitted post-approval if plan and CoC allow; operational creditors and employee dues protected.
January 28, 2026   Case Laws IBC
Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed
January 28, 2026   Case Laws Central Excise
Classification of Xylene mixtures: ethylbenzene excluded as xylene isomer, reclassified under mineral oil tariff and penalty set aside
January 28, 2026   Case Laws VAT / Sales Tax
Attachment of bank account for tax recovery after corporate amalgamation rejected; former director relieved of personal liability.

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Income Tax

The due date for issuance of TDS certificates under section 203...

TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

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Income Tax March 27, 2026 Circulars
The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
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Acts Income Tax
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