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    February 4, 2026   Case Laws Income Tax
    Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
    February 4, 2026   Case Laws Income Tax
    Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
    February 4, 2026   Case Laws Income Tax
    Gratuity liability transfer and tax deduction claim -- transfer to related concern treated as discharge, deduction allowed.
    February 4, 2026   Case Laws Income Tax
    Reopening assessment in individual name then assessed as AOP found impermissible; reassessment quashed, appeal allowed
    February 4, 2026   Case Laws Income Tax
    Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
    February 4, 2026   Case Laws Customs
    Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
    February 4, 2026   Case Laws Customs
    Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
    February 4, 2026   Case Laws Customs
    Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
    February 4, 2026   Case Laws IBC
    Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
    February 4, 2026   Case Laws IBC
    Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
    February 4, 2026   Case Laws FEMA
    Extension of Customs Act to EEZ exports and FEMA compliance affirmed; contravention found but penalties reduced on proportionality grounds.
    February 4, 2026   Case Laws FEMA
    Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
    February 4, 2026   Case Laws Money Laundering
    Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.
    February 4, 2026   Case Laws Money Laundering
    Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.
    February 4, 2026   Case Laws Central Excise
    Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
    February 4, 2026   Case Laws Indian Laws
    Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
    February 4, 2026   Case Laws Indian Laws
    Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
    February 3, 2026   Circulars Customs
    Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
    February 3, 2026   Circulars Customs
    eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
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February 4, 2026   Case Laws Income Tax
Assessment order passed without incorporating Dispute Resolution Panel directions held void and no time extension allowed; taxpayer succeeds
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to revive appeal
February 4, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) and 153: assessment quashed as timebarred, liberty to revive appeal.
February 4, 2026   Case Laws Income Tax
Gratuity liability transfer and tax deduction claim -- transfer to related concern treated as discharge, deduction allowed.
February 4, 2026   Case Laws Income Tax
Reopening assessment in individual name then assessed as AOP found impermissible; reassessment quashed, appeal allowed
February 4, 2026   Case Laws Income Tax
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds positions
February 4, 2026   Case Laws Customs
Classification of imported natural rubber latex: time-bar found, departmental demand set aside and appeals allowed.
February 4, 2026   Case Laws Customs
Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
February 4, 2026   Case Laws Customs
Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
February 4, 2026   Case Laws IBC
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineffective.
February 4, 2026   Case Laws IBC
Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
February 4, 2026   Case Laws FEMA
Extension of Customs Act to EEZ exports and FEMA compliance affirmed; contravention found but penalties reduced on proportionality grounds.
February 4, 2026   Case Laws FEMA
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportionality.
February 4, 2026   Case Laws Money Laundering
Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.
February 4, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.
February 4, 2026   Case Laws Central Excise
Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
February 4, 2026   Case Laws Indian Laws
Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
February 4, 2026   Case Laws Indian Laws
Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
February 3, 2026   Circulars Customs
Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
February 3, 2026   Circulars Customs
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.

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GST

Dealings in second-hand cars are covered by the margin-based...

Margin-based GST valuation for second-hand cars applies only on strict compliance, with Heading 8703 classification and limited advance ruling scope.

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GST April 6, 2026 Case Laws AAR
Dealings in second-hand cars are covered by the margin-based valuation mechanism in Rule 32(5) of the CGST Rules read with Notification No. 8/2018-Central Tax (Rate), but only where the prescribed conditions are strictly met, including no availed input tax credit and supply as such or after minor processing that does not change the goods' nature; negative margin is ignored. Motor vehicles principally designed for transport of persons were classified under Heading 8703, with assessable value determined on the margin basis, but the exact rate of tax was not ruled upon because essential factual particulars were not furnished. The Authority also refused to give general suggestions, treating that request as beyond advance ruling jurisdiction.
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