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    January 29, 2026   Case Laws IBC
    Invocation of personal guarantee by legal notice found sufficient; moratorium commenced from filing and petition revived.
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    Admissibility of statements and electronic records in customs valuation dispute results in quashing of reassessment and penalties.
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    Classification of Mukhwas (Mouth Freshener) as food preparation under Customs Tariff, ruled classifiable under CTI 2106 90 99.
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January 29, 2026   Case Laws IBC
Invocation of personal guarantee by legal notice found sufficient; moratorium commenced from filing and petition revived.
January 29, 2026   Case Laws Law of Competition
Coal handling charges at CICTPL and alleged abuse of dominant position remanded for fresh CCI adjudication after set aside.
January 29, 2026   Case Laws Money Laundering
Proceeds of crime and money laundering: PMLA prosecution requires subsisting predicate offence; discharge of predicate accused precludes further prosecution.
January 28, 2026   Case Laws IBC
Liability of directors for company tax in liquidation: bank account attachment vacated and liberty to seek exclusion granted.
January 28, 2026   Case Laws GST
Detention and release under UPGST Act involving online notice service, remittance for fresh appellate decision, conditional relief provided
January 28, 2026   Case Laws GST
GST registration suspension and service of show cause notice via agent email: relief denied where petitioner blamed representative.
January 28, 2026   Case Laws GST
Pre-deposit requirement in GST appeal remitted for fresh adjudication; interim relief conditioned on additional 40% deposit and compliance
January 28, 2026   Case Laws GST
Eligibility for Input Tax Credit after retrospective amendment leads to quashing of assessment and remittal for fresh consideration
January 28, 2026   Case Laws GST
Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required
January 28, 2026   Case Laws Income Tax
Income tax treatment of ancillary support services for software licenses under IndiaSingapore DTAA found not to be FTS, relief granted
January 28, 2026   Case Laws Customs
Import exemption for crude palm oil: acid value has no upper limit; entitlement upheld after reprocessing and PHO clearance.
January 28, 2026   Case Laws Customs
Admissibility of statements and electronic records in customs valuation dispute results in quashing of reassessment and penalties.
January 28, 2026   Case Laws Customs
Classification of Mukhwas (Mouth Freshener) as food preparation under Customs Tariff, ruled classifiable under CTI 2106 90 99.
January 28, 2026   Case Laws SEBI
Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee dispute; final order not merged and appeals dismissed
January 28, 2026   Case Laws Service Tax
Taxability of domain registration and web hosting services affirmed, with export exclusions; demand remanded for quantification and penalty
January 28, 2026   Case Laws Income Tax
Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural unfairness.
January 28, 2026   Case Laws GST
IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
January 28, 2026   Case Laws IBC
Settlement of claims during liquidation: provident, pension and gratuity funds treated as third-party assets; payment directed before distribution.
January 28, 2026   Case Laws Income Tax
Validity of revision under section 263 over exemption for venture capital investments overturned and original assessment restored by higher fora
January 28, 2026   Case Laws Income Tax
Capital gains valuation under section 50C: circle rate factor follows revenue land classification, not actual commercial use.

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Income Tax

A reassessment notice issued beyond three years from the end of...

Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.

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Income Tax May 2, 2026 Case Laws AT
A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the higher authority specified under section 151(ii), not the Principal Commissioner. As the sanction was obtained from an incompetent authority, the approval was invalid and contrary to law. The Tribunal treated this defect as fatal and quashed both the reassessment notice and the consequential assessment order.
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Acts Income Tax
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