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    April 29, 2026   Case LawsIncome Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case LawsIncome Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case LawsIncome Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case LawsIncome Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case LawsIncome Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case LawsIncome Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case LawsIncome Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case LawsIncome Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case LawsIncome Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case LawsIncome Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case LawsCustoms
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case LawsCustoms
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case LawsCustoms
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case LawsCustoms
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    April 29, 2026   Case LawsCompanies Law
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
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    April 29, 2026   Case Laws Income Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case Laws Income Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case Laws Income Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case Laws Income Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case Laws Income Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
    April 29, 2026   Case Laws Customs
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case Laws Customs
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case Laws Customs
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case Laws Customs
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    April 29, 2026   Case Laws Companies Law
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.

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      Home› Highlights › DGFT › 2026 › June, 2026 › This
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      DGFT

      Preferential Certificates of Origin for exports to Oman under...

      Electronic preferential Certificates of Origin for India-Oman CEPA move to Trade Connect with digital verification and authorised agency issuance.

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      DGFTJune 1, 2026Circulars
      Preferential Certificates of Origin for exports to Oman under the India-Oman CEPA will be issued electronically on the Trade Connect ePlatform from 1 June 2026 through authorised agencies. Applicants must select the agreement name, use the notified agency list, and complete the process through the platform to obtain an electronic copy with QR code, digital signature, issuer image and agency stamp. Existing DGFT credentials may be used for login, additional accounts can be linked through DSC, and user profiles must match the DSC name. Importantly, updated IEC details must be available in the system, and verification of a CoO can be done online through the platform's verification function.
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