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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
    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
    January 17, 2026   Case Laws Income Tax
    Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
    January 17, 2026   Case Laws Income Tax
    Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
    January 17, 2026   Case Laws Benami Property
    Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
    January 17, 2026   Case Laws Customs
    Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
    January 17, 2026   Case Laws Customs
    Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks
    January 17, 2026   Case Laws Customs
    Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
    January 17, 2026   Case Laws Customs
    Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
    January 17, 2026   Case Laws Customs
    Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
    January 17, 2026   Case Laws Customs
    Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
    January 17, 2026   Case Laws FEMA
    10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed
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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
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
January 17, 2026   Case Laws Income Tax
Reopening assessment u/s 147 based on Insight Portal material lacked independent reasons; reassessment quashed for assessee
January 17, 2026   Case Laws Income Tax
Addition u/s 40A(2)(b) based solely on s132(4) statement struck down for misattribution; deduction restored, appeal allowed
January 17, 2026   Case Laws Benami Property
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protection
January 17, 2026   Case Laws Customs
Preventive seizure of goods near border u/s110(1) based on interception and route deviation upheld; appeal dismissed
January 17, 2026   Case Laws Customs
Provisional release of imported textile consignments subject to bond for full value and 30% bank guarantee; release within two weeks
January 17, 2026   Case Laws Customs
Re-imported pharmaceuticals cleared for destruction - whether customs duty payable; permission for destruction doesn't waive duty; remanded
January 17, 2026   Case Laws Customs
Gold jewellery importers must prove local value addition for COO/Early Harvest exemptions; importer bears burden, remanded for fresh hearing
January 17, 2026   Case Laws Customs
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for implanted appliances
January 17, 2026   Case Laws Customs
Onyx embolization system classification as an artificial body part - found not to replace anatomy; classed under 9021 90 90
January 17, 2026   Case Laws FEMA
10% deposit ceiling in Section 19(1) vs NPA appellant's undue hardship; tribunal erred, alternatives required; appeal allowed

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DGFT

The export policy for wood pellets under ITC(HS) 44013100 is...

Export policy tightened for wood pellets and wood briquettes, making both items subject to Restricted Export Authorization.

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DGFT April 7, 2026 Notifications
The export policy for wood pellets under ITC(HS) 44013100 is revised from prohibited to restricted, and wood briquettes under ITC(HS) 44013200 from free to restricted. Both items may now be exported only under a Restricted Export Authorization, with immediate effect. The notification amends Schedule-2 of the ITC(HS) 2022 export policy and updates the applicable policy condition to align both products with conditional export control rather than open export or outright prohibition.
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Acts Income Tax
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