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    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.
    February 27, 2026   Case Laws Customs
    BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.
    February 27, 2026   Case Laws Customs
    Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.
    February 27, 2026   Case Laws Customs
    Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.
    February 27, 2026   Case Laws Customs
    Duty to Notify: broker failed to advise client and inform customs, attracting vicarious liability and commensurate penalty.
    February 27, 2026   Case Laws Customs
    Natural justice breach mandates remand for de novo adjudication, directing a fresh hearing and fair opportunity to both parties.
    February 27, 2026   Case Laws Customs
    Transaction Value: reliance on BRC and final invoice upheld, remand ordered to redetermine value and apply uniform fine rate.
    February 27, 2026   Case Laws IBC
    Existence of Financial Debt: curable procedural defects did not bar Section 7 admission.
    February 27, 2026   Case Laws FEMA
    Abetment under FERA found where corroborated retracted statements and presumption of culpable mental state establish meeting of minds.
    February 27, 2026   Case Laws Money Laundering
    Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.
    February 27, 2026   Case Laws Money Laundering
    Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
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February 27, 2026   Case Laws Income Tax
Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
February 27, 2026   Case Laws Income Tax
Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
February 27, 2026   Case Laws Income Tax
Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
February 27, 2026   Case Laws Income Tax
Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
February 27, 2026   Case Laws Income Tax
Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
February 27, 2026   Case Laws Income Tax
Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
February 27, 2026   Case Laws Income Tax
Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
February 27, 2026   Case Laws Income Tax
Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
February 27, 2026   Case Laws Benami Property
Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
February 27, 2026   Case Laws Benami Property
Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.
February 27, 2026   Case Laws Customs
BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.
February 27, 2026   Case Laws Customs
Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.
February 27, 2026   Case Laws Customs
Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.
February 27, 2026   Case Laws Customs
Duty to Notify: broker failed to advise client and inform customs, attracting vicarious liability and commensurate penalty.
February 27, 2026   Case Laws Customs
Natural justice breach mandates remand for de novo adjudication, directing a fresh hearing and fair opportunity to both parties.
February 27, 2026   Case Laws Customs
Transaction Value: reliance on BRC and final invoice upheld, remand ordered to redetermine value and apply uniform fine rate.
February 27, 2026   Case Laws IBC
Existence of Financial Debt: curable procedural defects did not bar Section 7 admission.
February 27, 2026   Case Laws FEMA
Abetment under FERA found where corroborated retracted statements and presumption of culpable mental state establish meeting of minds.
February 27, 2026   Case Laws Money Laundering
Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.
February 27, 2026   Case Laws Money Laundering
Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirmation.

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Customs

Simultaneous loading and scanning of two 20 ft. containers on a...

Two 20 ft containers on one trailer may be scanned together under revised JNCH facilitation rules.

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Customs May 23, 2026 Circulars
Simultaneous loading and scanning of two 20 ft. containers on a single trailer is permitted at all JNCH container scanners to facilitate trade and container movement. Where a container not originally selected for scanning is loaded with a selected container, both containers must be scanned at the Drive-Through Scanner, while only the selected container is scanned at the Mobile Scanner. Image analysis officers must isolate the subject container where possible, and containers should be positioned to allow Customs bottle sealing if suspicion arises. If sealing is not possible, the EIR slip must be marked "Not sealed by Customs" and stakeholders must ensure seal integrity until CFS receipt and verification.
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Acts Income Tax
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