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    January 10, 2026   Case Laws Income Tax
    Alleged bogus sales and purchases trigger reassessment u/ss147/148A, but reopening and 2% commission/purchase disallowance quashed
    January 10, 2026   Case Laws Income Tax
    Netherlands resident's receipts from Indian airline customers: whether payments were "royalty" u/s9(1)(vi)/DTAA, held not taxable.
    January 10, 2026   Case Laws Income Tax
    Transfer pricing on AE import pricing using CUP/RPM evidence upheld; adjustment deleted; foreign travel partly disallowed; 40(a)(i) dropped.
    January 10, 2026   Case Laws Income Tax
    Territorial jurisdiction dispute over tax assessment appeal and cross-objection filed at wrong station; appeal dismissed as not maintainable.
    January 10, 2026   Case Laws Income Tax
    Ad hoc salary and wage disallowance from regular books: Section 69C/115BBE rejected, but staff welfare expense disallowance upheld.
    January 10, 2026   Case Laws Income Tax
    Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
    January 10, 2026   Case Laws Income Tax
    Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
    January 10, 2026   Case Laws Income Tax
    Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
    January 10, 2026   Case Laws Income Tax
    Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
    January 10, 2026   Case Laws Income Tax
    Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
    January 10, 2026   Case Laws Income Tax
    Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
    January 10, 2026   Case Laws Income Tax
    Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
    January 10, 2026   Case Laws Income Tax
    Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
    January 10, 2026   Case Laws Income Tax
    Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
    January 10, 2026   Case Laws Customs
    Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
    January 10, 2026   Case Laws Customs
    Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
    January 10, 2026   Case Laws Customs
    Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
    January 10, 2026   Case Laws Customs
    Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
    January 10, 2026   Case Laws Customs
    Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
    January 10, 2026   Case Laws IBC
    Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
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January 10, 2026   Case Laws Income Tax
Alleged bogus sales and purchases trigger reassessment u/ss147/148A, but reopening and 2% commission/purchase disallowance quashed
January 10, 2026   Case Laws Income Tax
Netherlands resident's receipts from Indian airline customers: whether payments were "royalty" u/s9(1)(vi)/DTAA, held not taxable.
January 10, 2026   Case Laws Income Tax
Transfer pricing on AE import pricing using CUP/RPM evidence upheld; adjustment deleted; foreign travel partly disallowed; 40(a)(i) dropped.
January 10, 2026   Case Laws Income Tax
Territorial jurisdiction dispute over tax assessment appeal and cross-objection filed at wrong station; appeal dismissed as not maintainable.
January 10, 2026   Case Laws Income Tax
Ad hoc salary and wage disallowance from regular books: Section 69C/115BBE rejected, but staff welfare expense disallowance upheld.
January 10, 2026   Case Laws Income Tax
Business loss reclassified as speculative loss: s.270A under-reporting penalty rejected as mere classification change, not concealment.
January 10, 2026   Case Laws Income Tax
Compulsorily convertible debenture issue costs and s68 funding receipts: treated as borrowing, revenue expenses allowed, additions deleted.
January 10, 2026   Case Laws Income Tax
Offshore equipment and software supply under India-UK DTAA Article 5: taxability hinged on proving a permanent establishment; failed.
January 10, 2026   Case Laws Income Tax
Cotton waste sales for open-ended spinning treated as "scrap" for s.206C TCS, remanded for end-use verification relief
January 10, 2026   Case Laws Income Tax
Reassessment after late return: mandatory s. 143(2) notice must be served; otherwise reassessment void, verification remanded to AO
January 10, 2026   Case Laws Income Tax
Property investment disclosed by spouse: reassessment notice beyond three years struck down for missing ₹50 lakh escapement threshold
January 10, 2026   Case Laws Income Tax
Payments for rework, segregation and repackaging: whether routine work is 'technical services' triggering TDS u/s195-disallowance deleted
January 10, 2026   Case Laws Income Tax
Denial of Section 11 exemption for late Form 10B audit report under 143(1) held impermissible; matter remanded for reconsideration.
January 10, 2026   Case Laws Income Tax
Development-agreement flat transfer and possession dispute: treated as LTCG, s.48 costs allowed, s.54(2) exemption granted.
January 10, 2026   Case Laws Customs
Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed
January 10, 2026   Case Laws Customs
Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.
January 10, 2026   Case Laws Customs
Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
January 10, 2026   Case Laws Customs
Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
January 10, 2026   Case Laws Customs
Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
January 10, 2026   Case Laws IBC
Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11

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Customs

A system-based facility in ICES has been introduced to handle...

Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.

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Customs April 3, 2026 Circulars
A system-based facility in ICES has been introduced to handle export cargo returned from international waters due to closure of the Strait of Hormuz, by enabling a new "Post EGM SB Cancellation" option for Shipping Bills after filing of the Export General Manifest. The proper officer may cancel such Shipping Bills to prevent export incentives and IGST refunds from being disbursed where no scroll has yet been generated. If a scroll is already generated before cancellation, recovery action must be taken manually by the field formation in line with the Board's circular.
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Acts Income Tax
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