CBIC notifies Bhogapuram as customs facility for unloading and loading of goods in Andhra Pradesh

HC: Sec. 12(5) applies with 'full vigour' in absence of 'express waiver' in writing by parties

DGFT restricts import of Low ash metallurgical coke till June 30, 2026

HC: Proviso to Sec. 34(3) excludes Limitation Act provisions in matter of condonation of delay

HC: Arbitration Act Sec. 8 requires “strict interpretation”, ‘liberal construction’ impermissible

ITAT: Receipts from provision of flight information/data not ‘Royalty’ under Art. 12(3) of India-Germany DTAA

• In Favour of Assessee
• Citation Number : TS-1761-ITAT-2025(Mum)

ITAT: Confirms CIT(A)’s determination of corporate guarantee fee at 0.5%; Follows previous order

• In Favour of Assessee
• Citation Number : TS-812-ITAT-2025(GAU)-TP

ITAT: Rules on TP-adjustments for loan advanced to AE and corporate guarantee

• In Favour of Assessee
• Citation Number : TS-17-ITAT-2026(Kol)-TP

PBPTAT: IO cannot invoke Sec. 2(9)(D) when beneficial owner is identified; Quashes benami proceedings

• In Favour of Revenue
• Citation Number : TS-45-PBPTAT-2026(DEL)

HC: Ad-interimly attaches Aakash Educational Services’ shares with beneficial interest linked to Byju Raveendran

CBIC extends duty drawback, RoDTEP, RoSCTL incentives to postal exports from Jan. 15

HC: Buyer not liable to reverse ITC on post-sale discount credit-notes; Permits returns-rectification beyond due-date

• In Favour of Petitioner
• Citation Number : TS-18-HC(GUJ)-2026-GST

ITAT: Rules injunction-induced delay in fund utilization not taxable as beyond Assessee’s control

• In Favour of Assessee
• Citation Number : TS-44-ITAT-2026(DEL)

Calcutta HC to examine jurisdictional validity of proceedings premised on return scrutiny; Stays recovery

SEBI : Overhauls Mutual Funds Regulations effective April 1, 2026; Caps investor charges

HC: Patent infringement must be tested by product-to-claim mapping, not biosimilarity; Vacates injunction against Zydus

Tiger Met the Taxman – Treaty Use or Treaty Abuse?

Supreme Court Ruling in Tiger Global: Focus on Tax Sovereignty and Treaty Abuse

ITAT: Denies Revenue’s ‘Agency PE’ plea citing conditions under Art. 5(5) of India-Hong Kong DTAA unsatisfied

• In Favour of Assessee
• Citation Number : TS-42-ITAT-2026(DEL)

ITAT: Deletes TP-adjustment w.r.t supply of bagasse, disapproves mechanical adoption of CERC tariff rate

• In Favour of Assessee
• Citation Number : TS-14-ITAT-2026(Bang)-TP