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    January 16, 2026   Case Laws GST
    Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
    January 16, 2026   Case Laws Income Tax
    Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
    January 16, 2026   Case Laws Income Tax
    Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
    January 16, 2026   Case Laws Income Tax
    Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
    January 16, 2026   Case Laws Income Tax
    Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
    January 16, 2026   Case Laws Income Tax
    AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
    January 16, 2026   Case Laws Income Tax
    Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
    January 16, 2026   Case Laws Income Tax
    Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
    January 16, 2026   Case Laws Income Tax
    Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
    January 16, 2026   Case Laws Income Tax
    Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
    January 16, 2026   Case Laws Income Tax
    Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
    January 16, 2026   Case Laws Income Tax
    Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
    January 16, 2026   Case Laws Customs
    Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
    January 16, 2026   Case Laws Customs
    Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
    January 16, 2026   Case Laws Customs
    Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
    January 16, 2026   Case Laws Customs
    Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
    January 16, 2026   Case Laws Customs
    Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
    January 16, 2026   Case Laws Customs
    Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
    January 16, 2026   Case Laws IBC
    Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
    January 16, 2026   Case Laws FEMA
    Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified
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January 16, 2026   Case Laws GST
Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
January 16, 2026   Case Laws Income Tax
Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
January 16, 2026   Case Laws Income Tax
Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
January 16, 2026   Case Laws Income Tax
Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
January 16, 2026   Case Laws Income Tax
Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
January 16, 2026   Case Laws Income Tax
AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
January 16, 2026   Case Laws Income Tax
Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
January 16, 2026   Case Laws Income Tax
Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
January 16, 2026   Case Laws Income Tax
Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
January 16, 2026   Case Laws Income Tax
Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
January 16, 2026   Case Laws Income Tax
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, bad debts sustained
January 16, 2026   Case Laws Income Tax
Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
January 16, 2026   Case Laws Customs
Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
January 16, 2026   Case Laws Customs
Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
January 16, 2026   Case Laws Customs
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudication
January 16, 2026   Case Laws Customs
Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
January 16, 2026   Case Laws Customs
Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
January 16, 2026   Case Laws Customs
Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function
January 16, 2026   Case Laws IBC
Financial debt existence and default found from audit reports and balance sheets; CIRP initiation sustained, fraud plea rejected
January 16, 2026   Case Laws FEMA
Pre-deposit requirement for penalty appeals must consider undue hardship; mechanical 10% dismissal set aside and modified

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Customs

Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp...

Customs classification of quicklime confirmed under tariff item 25221000 based on calcium oxide purity and tribunal view upheld.

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Customs May 7, 2026 Case Laws SCH
Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.
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Acts Income Tax
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