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    January 23, 2026   Case Laws IBC
    Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
    January 23, 2026   Case Laws GST
    ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
    January 23, 2026   Case Laws GST
    Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
    January 23, 2026   Case Laws GST
    Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
    January 23, 2026   Case Laws GST
    Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
    January 23, 2026   Case Laws GST
    Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.
    January 23, 2026   Case Laws GST
    GST rectification application permitted to proceed to appellate authority on condition of 50% cash deposit, attachment vacated thereafter
    January 23, 2026   Case Laws GST
    Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
    January 23, 2026   Case Laws Income Tax
    TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
    January 23, 2026   Case Laws Income Tax
    Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
    January 23, 2026   Case Laws Income Tax
    Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
    January 23, 2026   Case Laws Income Tax
    International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
    January 23, 2026   Case Laws Income Tax
    Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
    January 23, 2026   Case Laws Income Tax
    TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
    January 23, 2026   Case Laws Income Tax
    Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
    January 23, 2026   Case Laws Income Tax
    Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
    January 23, 2026   Case Laws Income Tax
    Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
    January 23, 2026   Case Laws Income Tax
    Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
    January 23, 2026   Case Laws Service Tax
    Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
    January 23, 2026   Case Laws Customs
    Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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January 23, 2026   Case Laws IBC
Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
January 23, 2026   Case Laws GST
ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
January 23, 2026   Case Laws GST
Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
January 23, 2026   Case Laws GST
Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
January 23, 2026   Case Laws GST
Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
January 23, 2026   Case Laws GST
Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.
January 23, 2026   Case Laws GST
GST rectification application permitted to proceed to appellate authority on condition of 50% cash deposit, attachment vacated thereafter
January 23, 2026   Case Laws GST
Profiteering in real estate GST input tax credit passthrough found; developer to refund Rs 1.00 crore plus interest to buyers.
January 23, 2026   Case Laws Income Tax
TDS credit denial and territorial jurisdiction in income-tax intimation: credit restored and refund with interest directed.
January 23, 2026   Case Laws Income Tax
Certificate under Section 197 tax deduction at source: power of attorney does not establish residency, order quashed.
January 23, 2026   Case Laws Income Tax
Reopening of income-tax assessment after search: computation of six-year and ten-year limitation periods renders older notice barred and quashed.
January 23, 2026   Case Laws Income Tax
International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enterprises not deemed international, appeal allowed
January 23, 2026   Case Laws Income Tax
Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification
January 23, 2026   Case Laws Income Tax
TDS obligations on rental and legal fees: liability upheld for non-deduction on provisions, partial relief where TDS paid on actual payment.
January 23, 2026   Case Laws Income Tax
Jurisdiction to transfer under section 127 invalidates orders by non-jurisdictional AO, assessment orders quashed by ITAT
January 23, 2026   Case Laws Income Tax
Penalty under section 271AAA on disclosure during search: relief granted where income was disclosed, explained and taxes paid
January 23, 2026   Case Laws Income Tax
Valuation of share premium and applicability to non-resident subscribers: rectification extinguishes addition and addition deleted on merits
January 23, 2026   Case Laws Income Tax
Assessment order in name of deceased assessee treated as irregular, rectifiable by bringing legal heirs on record under succession provisions
January 23, 2026   Case Laws Service Tax
Levy of service tax on penal interest, notice pay and CSR sponsorship examined; sponsorship demands and penalties sustained in part.
January 23, 2026   Case Laws Customs
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed before Parliament

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Customs

Tariff values are revised for specified imports under Customs...

Tariff values revised for edible oils, brass scrap, gold, silver and areca nuts under customs valuation rules.

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Customs April 17, 2026 Notifications
Tariff values are revised for specified imports under Customs Act valuation rules by substituting Tables 1 to 3 in the existing customs notification. The amended schedule sets new tariff values for edible oils, brass scrap, gold and silver in specified forms and for areca nuts, including separate values for certain gold and silver entries where benefits under linked customs notifications are claimed. The amendment applies from 16 April 2026, and the earlier tariff-value tables are replaced accordingly for customs assessment purposes.
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