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    January 13, 2026   Case Laws Income Tax
    Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
    January 13, 2026   Case Laws Income Tax
    Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
    January 13, 2026   Case Laws Income Tax
    Filing wrong ITR form (ITR-7 vs ITR-5) and disallowance of lawful business expenses; tribunal restores deductions, orders refiling and reassessment
    January 13, 2026   Case Laws Income Tax
    AMP payments and marketing salaries via credit-notes found genuine; disallowances deleted; no AMP reallocation; 14A limited
    January 13, 2026   Case Laws Income Tax
    Proprietary software held by taxpayer treated as intangible asset eligible for 60% depreciation allowance, overturning 25% limit
    January 13, 2026   Case Laws Income Tax
    Claiming new tax regime after late Form 10-IE and delayed return: new-regime election infirm; verification ordered and relief possible.
    January 13, 2026   Case Laws Customs
    Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
    January 13, 2026   Case Laws Customs
    Imported fabric thickness discrepancy valuation fixed by contemporaneous imports at US$1.80/m, duties and penalties upheld.
    January 13, 2026   Case Laws Customs
    Classification of product as organic surface-active agent (surfactant) under CTH 3402; held classifiable at CTH 3402 4200 pending import verification
    January 13, 2026   Case Laws Service Tax
    Reimbursements to foreign representative office treated as mere expense recovery, not taxable consideration under reverse-charge; order set aside
    January 13, 2026   Case Laws Service Tax
    Appellants' receipts characterized as taxable services u/s 65B; liability sustained, one receipt exempted; extended limitation not invoked
    January 13, 2026   Case Laws Customs
    CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
    January 13, 2026   Case Laws IBC
    Jurisdiction of arbitral tribunal over claim after approval of resolution plan found absent; award set aside and proceedings terminated
    January 13, 2026   Case Laws IBC
    Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
    January 13, 2026   Case Laws IBC
    Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
    January 13, 2026   Case Laws Service Tax
    Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
    January 13, 2026   Case Laws Central Excise
    Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
    January 13, 2026   Case Laws Central Excise
    Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
    January 13, 2026   Case Laws Indian Laws
    Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
    January 13, 2026   Case Laws Indian Laws
    Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
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January 13, 2026   Case Laws Income Tax
Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
January 13, 2026   Case Laws Income Tax
Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by limitation
January 13, 2026   Case Laws Income Tax
Filing wrong ITR form (ITR-7 vs ITR-5) and disallowance of lawful business expenses; tribunal restores deductions, orders refiling and reassessment
January 13, 2026   Case Laws Income Tax
AMP payments and marketing salaries via credit-notes found genuine; disallowances deleted; no AMP reallocation; 14A limited
January 13, 2026   Case Laws Income Tax
Proprietary software held by taxpayer treated as intangible asset eligible for 60% depreciation allowance, overturning 25% limit
January 13, 2026   Case Laws Income Tax
Claiming new tax regime after late Form 10-IE and delayed return: new-regime election infirm; verification ordered and relief possible.
January 13, 2026   Case Laws Customs
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refused
January 13, 2026   Case Laws Customs
Imported fabric thickness discrepancy valuation fixed by contemporaneous imports at US$1.80/m, duties and penalties upheld.
January 13, 2026   Case Laws Customs
Classification of product as organic surface-active agent (surfactant) under CTH 3402; held classifiable at CTH 3402 4200 pending import verification
January 13, 2026   Case Laws Service Tax
Reimbursements to foreign representative office treated as mere expense recovery, not taxable consideration under reverse-charge; order set aside
January 13, 2026   Case Laws Service Tax
Appellants' receipts characterized as taxable services u/s 65B; liability sustained, one receipt exempted; extended limitation not invoked
January 13, 2026   Case Laws Customs
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits possible
January 13, 2026   Case Laws IBC
Jurisdiction of arbitral tribunal over claim after approval of resolution plan found absent; award set aside and proceedings terminated
January 13, 2026   Case Laws IBC
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional duties upheld
January 13, 2026   Case Laws IBC
Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
January 13, 2026   Case Laws Service Tax
Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
January 13, 2026   Case Laws Central Excise
Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
January 13, 2026   Case Laws Central Excise
Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
January 13, 2026   Case Laws Indian Laws
Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
January 13, 2026   Case Laws Indian Laws
Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.

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Customs

Tariff values under the Customs Act are amended by substituting...

Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.

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Customs April 4, 2026 Notifications
Tariff values under the Customs Act are amended by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts, with most listed values continuing unchanged. The notification fixes tariff values for crude palm oil, palmolein, soya bean oil, brass scrap and areca nuts, and separately prescribes tariff values for gold and silver in specified forms and import categories, including entries linked to earlier customs concessions. The revised tariff values apply from 3 April 2026, replacing the corresponding tables in the principal customs tariff-value notification.
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Acts Income Tax
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