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    January 27, 2026   Case Laws GST
    Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
    January 27, 2026   Case Laws GST
    Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
    January 27, 2026   Case Laws GST
    Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
    January 27, 2026   Case Laws GST
    Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
    January 27, 2026   Case Laws Income Tax
    Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
    January 27, 2026   Case Laws Income Tax
    TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
    January 27, 2026   Case Laws Income Tax
    Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
    January 27, 2026   Case Laws Income Tax
    Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
    January 27, 2026   Case Laws Income Tax
    Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
    January 27, 2026   Case Laws Income Tax
    Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
    January 27, 2026   Case Laws Income Tax
    Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
    January 27, 2026   Case Laws Income Tax
    Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
    January 27, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    January 27, 2026   Case Laws Income Tax
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    January 27, 2026   Case Laws Income Tax
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    January 27, 2026   Case Laws Income Tax
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    January 27, 2026   Case Laws Income Tax
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    January 27, 2026   Case Laws Income Tax
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    January 27, 2026   Case Laws Income Tax
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
    January 27, 2026   Case Laws Income Tax
    Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
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January 27, 2026   Case Laws GST
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
January 27, 2026   Case Laws GST
Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
January 27, 2026   Case Laws GST
Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
January 27, 2026   Case Laws GST
Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
January 27, 2026   Case Laws Income Tax
Depreciation on goodwill in slump sale recognised as depreciable under income tax depreciation provisions, appeal allowed in favour of assessee
January 27, 2026   Case Laws Income Tax
TDS on travel agent commission: airlines face interest demand and possible recovery if agents unpaid, penalties curtailed.
January 27, 2026   Case Laws Income Tax
Reopening of assessment over alleged on-money cash payment in property sale quashed for lack of independent evidentiary link to assessee
January 27, 2026   Case Laws Income Tax
Right to file return electronically: portal to be opened in six weeks; electronic filing allowed and deemed timely; assessment within 12 months
January 27, 2026   Case Laws Income Tax
Denial of TDS credit due to Form 26AS mismatch remitted for de novo adjudication; appeal allowed for statistics
January 27, 2026   Case Laws Income Tax
Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
January 27, 2026   Case Laws Income Tax
Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
January 27, 2026   Case Laws Income Tax
Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
January 27, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
January 27, 2026   Case Laws Income Tax
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without concealment set aside
January 27, 2026   Case Laws Income Tax
Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
January 27, 2026   Case Laws Income Tax
Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
January 27, 2026   Case Laws Income Tax
Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
January 27, 2026   Case Laws Income Tax
Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
January 27, 2026   Case Laws Income Tax
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for directors' salaries
January 27, 2026   Case Laws Income Tax
Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid

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Customs

SCMTR implementation has been extended through the transitional...

SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.

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Customs April 9, 2026 Circulars
SCMTR implementation has been extended through the transitional period till 30 June 2026, while import-export manifest messages remain successfully implemented pan-India and stuffing messages are live at all sites. During the extended timeline, stakeholders must submit correct electronic declarations in the prescribed format, as uniformity in stuffing message filing is still being achieved and some messages remain under development and testing across ICDs, CFSs, SEZs and gateway ports. Weekly awareness and outreach programmes will be conducted to support compliance and address implementation issues, and difficulties may be reported to the SCMTR Cell for prompt resolution.
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Acts Income Tax
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