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Archive: January, 2026

Posts in January, 2026

Four Labour Codes Implemented to Simplify Laws and Boost Worker Welfare

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The government brought four labour codes into force, replacing 29 laws. The move streamlines compliance, improves social security, and modernises labour regulation.

ICAI President’s Message – January 2026

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The message highlights that professional plateaus are not limits but transition points toward higher mastery. The key takeaway is that continuous learning and adaptability are central to sustaining leadership in a rapidly evolving global economy.

Retired Employees Protected From Unauthorized Recovery Orders: SC

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The Supreme Court ruled that departmental proceedings initiated after superannuation were invalid due to absence of an enabling provision in service regulations. The key takeaway is that disciplinary jurisdiction ends at retirement unless expressly preserved by law.

Aluminium Shelves Classifiable as Structures Because They Lack Mechanical Function: SC

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The issue was whether mushroom-growing shelves could be classified based on their agricultural end use. The Court held that end use is irrelevant unless the tariff heading expressly permits it. Classification must follow the condition and nature of goods at the time of import.

Section 21 Notice Only Fixes Limitation, Not Arbitral Jurisdiction: SC

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The Supreme Court held that failure to issue a Section 21 notice does not invalidate arbitration where parties intended to arbitrate all disputes. The ruling clarifies that Section 21 is procedural, not jurisdictional.

Conviction of Tax Assistant Sustained for Bribe for Processing Income Tax Refund

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Patna High Court held that judgement of conviction of Tax Assistant for accepting bribe to process income tax refund and order of sentence is justified and legal since the prosecution has proved all core points of prosecution story.

Criminal Prosecution for Bribery Survives Despite Departmental Exoneration: SC

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The Supreme Court held that criminal prosecution for bribery can continue where departmental exoneration was based on procedural gaps. The key takeaway is that only a merits-based exoneration destroying the offence can bar prosecution.

SEZ Electricity Not Liable to Customs Duty Due to No Import Event: SC

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The Court held that electricity generated in an SEZ and supplied domestically is not an import under customs law. In the absence of a charging section, the levy was declared unconstitutional and refunds were ordered.

Student Not Liable for University Clerical Error in Records: SC

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The Supreme Court ruled that withholding mark sheets and degree for a clerical mismatch is unjustified. Universities must correct their errors without harming students’ careers.

Income Tax Department Prepares for New Law from 1st April 2026

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The message outlines readiness for the Income-tax Act, 2025 through training and system upgrades. The key takeaway is a focused transition built on clarity, capacity building, and taxpayer guidance.

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