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    January 16, 2026   Case Laws Income Tax
    Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
    January 16, 2026   Case Laws Customs
    Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
    January 16, 2026   Case Laws Customs
    Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
    January 16, 2026   Case Laws Customs
    Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
    January 16, 2026   Case Laws Customs
    Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
    January 16, 2026   Case Laws Customs
    Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
    January 16, 2026   Case Laws Customs
    Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
    January 16, 2026   Case Laws IBC
    Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
    January 16, 2026   Case Laws FEMA
    Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified
    January 16, 2026   Case Laws Indian Laws
    Borrowers challenging RDDBFI Recovery Officer order in SARFAESI proceedings held improper; tribunal lacked jurisdiction, order set aside
    January 16, 2026   Case Laws Central Excise
    Classification of product as sugar confectionery versus coffee preparation; found essential character sugar confectionery, classified under 1704 9090
    January 15, 2026   Notifications SEBI
    Renewal of recognition for AMC Repo Clearing Limited as clearing corporation limited to repo/reverse-repo debt settlement for one year
    January 15, 2026   Notifications Customs
    Tariff values for edible oils, brass scrap, areca nuts, gold and silver fixed at specified rates effective 14 January 2026
    January 15, 2026   Case Laws GST
    Alleged fraudulent availing and passing on of input tax credit: accused granted regular bail subject to bonds and surety
    January 15, 2026   Case Laws GST
    Statutory appellate forum functioning bars writ challenge to order; petitioner must comply with Section 112(8) pre-deposit and file appeal
    January 15, 2026   Case Laws GST
    GST pre-deposit obligation u/s 112(8) for statutory appeals - petition ordered to make deposit and file appeal electronically
    January 15, 2026   Case Laws GST
    Accumulated input tax credit refund claim blocked by portal upload of shipping bills; court orders verification and processing of refund
    January 15, 2026   Case Laws GST
    Cinema ticket pricing refusing to pass GST rate cut u/s 171, found profiteering Rs.11,88,482; limited interest
    January 15, 2026   Case Laws Income Tax
    Virtual-service permanent establishment without physical personnel under Article 5(2)(k)/5(6) denied; NIL-withholding order set aside, remanded
    January 15, 2026   Case Laws Income Tax
    Domicile recognition for Sikkimese old settlers' tax exemption u/s10(26AAA), unexplained cash gifts and penalty deletion
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January 16, 2026   Case Laws Income Tax
Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
January 16, 2026   Case Laws Customs
Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
January 16, 2026   Case Laws Customs
Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
January 16, 2026   Case Laws Customs
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudication
January 16, 2026   Case Laws Customs
Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
January 16, 2026   Case Laws Customs
Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
January 16, 2026   Case Laws Customs
Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
January 16, 2026   Case Laws IBC
Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
January 16, 2026   Case Laws FEMA
Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified
January 16, 2026   Case Laws Indian Laws
Borrowers challenging RDDBFI Recovery Officer order in SARFAESI proceedings held improper; tribunal lacked jurisdiction, order set aside
January 16, 2026   Case Laws Central Excise
Classification of product as sugar confectionery versus coffee preparation; found essential character sugar confectionery, classified under 1704 9090
January 15, 2026   Notifications SEBI
Renewal of recognition for AMC Repo Clearing Limited as clearing corporation limited to repo/reverse-repo debt settlement for one year
January 15, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, areca nuts, gold and silver fixed at specified rates effective 14 January 2026
January 15, 2026   Case Laws GST
Alleged fraudulent availing and passing on of input tax credit: accused granted regular bail subject to bonds and surety
January 15, 2026   Case Laws GST
Statutory appellate forum functioning bars writ challenge to order; petitioner must comply with Section 112(8) pre-deposit and file appeal
January 15, 2026   Case Laws GST
GST pre-deposit obligation u/s 112(8) for statutory appeals - petition ordered to make deposit and file appeal electronically
January 15, 2026   Case Laws GST
Accumulated input tax credit refund claim blocked by portal upload of shipping bills; court orders verification and processing of refund
January 15, 2026   Case Laws GST
Cinema ticket pricing refusing to pass GST rate cut u/s 171, found profiteering Rs.11,88,482; limited interest
January 15, 2026   Case Laws Income Tax
Virtual-service permanent establishment without physical personnel under Article 5(2)(k)/5(6) denied; NIL-withholding order set aside, remanded
January 15, 2026   Case Laws Income Tax
Domicile recognition for Sikkimese old settlers' tax exemption u/s10(26AAA), unexplained cash gifts and penalty deletion

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FEMA

Residents, as well as non-residents, are now permitted to...

Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.

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FEMA April 3, 2026 Circulars
Residents, as well as non-residents, are now permitted to exchange Indian Rupee notes at foreign exchange counters located in departure halls of international airports, provided the counters are within the Duty-Free Area or Security Hold Area beyond the immigration or customs desk. The Master Direction on Money Changing Activities is being amended to reflect this expanded placement and access. Authorised Persons may notify customers of the change, which operates without prejudice to any approvals required under other laws.
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Acts Income Tax
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