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    January 19, 2026   Case Laws Customs
    Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
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    January 17, 2026   Case Laws GST
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    January 17, 2026   Case Laws GST
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    January 17, 2026   Case Laws Income Tax
    Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
    January 17, 2026   Case Laws Income Tax
    Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
    January 17, 2026   Case Laws Income Tax
    Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
    January 17, 2026   Case Laws Income Tax
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    January 17, 2026   Case Laws Income Tax
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    January 17, 2026   Case Laws Income Tax
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January 19, 2026   Case Laws Customs
Imported multi-functional electrical distribution racks, despite UPS ancillary, classed under 8537 10 90, entitled to concessional BCD
January 19, 2026   Case Laws Customs
Portable mobile, tablet, wearable and vehicle computers classified as portable ADP machines; ruled under tariff subheading 8471.30 84713090
January 19, 2026   Case Laws IBC
Admission into CIRP based on existence of financial debt and default; homebuyers' society denied locus to intervene or appeal
January 19, 2026   Case Laws Money Laundering
Property acquired before predicate offence treated as "proceeds of crime" u/s2(1)(u); provisional attachment upheld
January 19, 2026   Case Laws Money Laundering
Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts released.
January 19, 2026   Case Laws Service Tax
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalidated
January 19, 2026   Case Laws Central Excise
Whether fly ash is excisable and duty paid under protest refundable; tribunal allowed refund, set aside order (Section 11B)
January 17, 2026   Case Laws GST
ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed
January 17, 2026   Case Laws GST
Classification of repackaged rice-bran oil sold as lamp oil under competing tariff headings; writ dismissed, appeal allowed within 30 days
January 17, 2026   Case Laws GST
Failure to pass Input Tax Credit to home buyers results in order to remit Rs.3.12 crore plus interest and file compliance report
January 17, 2026   Case Laws Income Tax
Capital gains taxability of shares held by Mauritius companies clarified; transfers after 01.04.2017 taxable and Chapter X-A applies
January 17, 2026   Case Laws Income Tax
Jurisdictional Assessing Officer initiating Section 148A/148 assessments after Faceless Scheme held ultra vires; notices quashed
January 17, 2026   Case Laws Income Tax
Survey-found employee list income extrapolation disallowed; addition limited to Rs.2,54,115 taxed u/s69C read with s.115BBE
January 17, 2026   Case Laws Income Tax
Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal
January 17, 2026   Case Laws Income Tax
Digital images' admissibility as electronic evidence rejected for lack of s.65B compliance, chain of custody, and hash linkage
January 17, 2026   Case Laws Income Tax
Cash advances treated as project receipts taxed on project completion, appeal allowed; other additions and interest disallowed, s.22 rent sustained
January 17, 2026   Case Laws Income Tax
Captive solar power generation serving corporate shareholder lacks public character under predominant-object test; 12AB/80G registration refused (15)
January 17, 2026   Case Laws Income Tax
Unexplained cash withdrawals funding site purchase; tribunal remits documents to AO, 8% profit disallowed, 7% margin upheld
January 17, 2026   Case Laws Income Tax
Sale of distribution rights and standardized software treated as business income, not FTS; India-Singapore DTAA applies
January 17, 2026   Case Laws Income Tax
Payments to distributors for pre-paid products (discount income) not agent u/s 194H, no TDS required

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Income Tax

Notice under section 143(2) was held time-barred and also issued...

Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.

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Income Tax April 3, 2026 Case Laws AT
Notice under section 143(2) was held time-barred and also issued before the jurisdictional transfer under section 127 took effect, so the Assessing Officer lacked authority when the notice was served. On that dual basis, the consequent assessment under section 143(3) was declared invalid and quashed. The Tribunal did not entertain the separate challenge to the transfer order under section 127.
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Acts Income Tax
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