![FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120081-finmin-notifies-inclusion-electronic-postal-exports-customs-act-taxscan.webp "FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]")
FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]
The Ministry of Financethrough Customs Notification No. 05/2026-Customs (N.T.) dated 15 January 2026 formally includes exports made through post...
![Penalty under Income Tax cannot be Sustained Independently when Additions are Deleted: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120072-penalty-under-income-tax-cannot-sustained-independently-when-additions-deleted-itat-taxscan.webp "Penalty under Income Tax cannot be Sustained Independently when Additions are Deleted: ITAT [Read Order]")
![Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120048-bombay-high-court-income-tax-department-void-ab-initio-special-audit-special-audit-approval-din-based-approval-income-tax-special-audit-taxscan.webp "Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]")
![Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120050-himachal-pradesh-sgst-authorizes-gst-officers-proper-officers-hpgst-act-taxscan.webp "Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]")
Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside penalties imposed on generation of a dummy shipping bill finding that it was made for internal...
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal held that customs duty drawbacks are recoverable when sale proceeds are not realised correctly or have not been ...
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]
The Income Tax Appellate Tribunal (ITAT) has set aside the penalty against Bajaj Housing Finance, holding that such a penalty will be invalid as the notice for the same did not specify a sub-clause...
![Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120026-itat-rules-favour-bajaj-housing-finance-ltd-taxscan.webp "Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]")
Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upholds the penalty given to father and son who had a shop for selling memory cards. The goods smuggled included memory cards and...
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")
Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]
The Supreme Court held that a Tax Residency Certificate (TRC), though relevant, is not conclusive proof for claiming DTAA ( Double Tax Avoidance Agreement ) benefits. The court said that its ...
![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the six-month time limit under Notification No. 9/2009-ST cannot be pressed to deny refund of service...
![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]
The Supreme court, in its landmark tax ruling held that assessees can do their tax plan, but the same shall be within the limits of the law. Justice R. Mahadevan and Justice J.B. Pardiwala...
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")