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    March 18, 2026   Case Laws Income Tax
    DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
    March 18, 2026   Case Laws Income Tax
    Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
    March 18, 2026   Case Laws Income Tax
    Deduction under 80G: CSR-funded donations meeting statutory conditions and routed via banking channels remain deductible.
    March 18, 2026   Case Laws Income Tax
    Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.
    March 18, 2026   Case Laws Income Tax
    Revenue recognition for service contracts must use the straight-line method, so AMC receipts are recognised over the contract period.
    March 18, 2026   Case Laws Income Tax
    Rectification under section 154 without reasons or hearing is unsustainable; deduction under section 10AA must be restored.
    March 18, 2026   Case Laws Income Tax
    TDS credit verification: credits shown in Form 26AS or supported by evidence and indemnity may be allowed only after AO verification.
    March 18, 2026   Case Laws Customs
    Admissibility of Section 108 statements upheld; corroborative forensic digital evidence sustained confiscation and penalties despite parity claim.
    March 18, 2026   Case Laws Customs
    Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804.
    March 18, 2026   Case Laws Customs
    Due Diligence Requirement for Customs Brokers - regulatory penalty set aside where parallel proceedings were dropped and importer granted relief.
    March 18, 2026   Case Laws Customs
    Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
    March 18, 2026   Case Laws Customs
    Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
    March 18, 2026   Case Laws Customs
    Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
    March 18, 2026   Case Laws Customs
    Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
    March 18, 2026   Case Laws IBC
    Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
    March 18, 2026   Case Laws IBC
    Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
    March 18, 2026   Case Laws FEMA
    Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
    March 18, 2026   Case Laws FEMA
    Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
    March 18, 2026   Case Laws FEMA
    Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.
    March 18, 2026   Case Laws Money Laundering
    Electronic Service Validity: email service upheld, RUDs remitted for supply by Adjudicating Authority and supplementary reply allowed.
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March 18, 2026   Case Laws Income Tax
DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
March 18, 2026   Case Laws Income Tax
Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
March 18, 2026   Case Laws Income Tax
Deduction under 80G: CSR-funded donations meeting statutory conditions and routed via banking channels remain deductible.
March 18, 2026   Case Laws Income Tax
Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.
March 18, 2026   Case Laws Income Tax
Revenue recognition for service contracts must use the straight-line method, so AMC receipts are recognised over the contract period.
March 18, 2026   Case Laws Income Tax
Rectification under section 154 without reasons or hearing is unsustainable; deduction under section 10AA must be restored.
March 18, 2026   Case Laws Income Tax
TDS credit verification: credits shown in Form 26AS or supported by evidence and indemnity may be allowed only after AO verification.
March 18, 2026   Case Laws Customs
Admissibility of Section 108 statements upheld; corroborative forensic digital evidence sustained confiscation and penalties despite parity claim.
March 18, 2026   Case Laws Customs
Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804.
March 18, 2026   Case Laws Customs
Due Diligence Requirement for Customs Brokers - regulatory penalty set aside where parallel proceedings were dropped and importer granted relief.
March 18, 2026   Case Laws Customs
Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
March 18, 2026   Case Laws Customs
Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
March 18, 2026   Case Laws Customs
Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
March 18, 2026   Case Laws Customs
Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance required.
March 18, 2026   Case Laws IBC
Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
March 18, 2026   Case Laws IBC
Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
March 18, 2026   Case Laws FEMA
Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
March 18, 2026   Case Laws FEMA
Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
March 18, 2026   Case Laws FEMA
Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.
March 18, 2026   Case Laws Money Laundering
Electronic Service Validity: email service upheld, RUDs remitted for supply by Adjudicating Authority and supplementary reply allowed.

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DGFT

Appendix 2B of the Foreign Trade Policy 2023 is amended to...

Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.

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DGFT June 3, 2026 Circulars
Appendix 2B of the Foreign Trade Policy 2023 is amended to include the authorised agencies permitted to issue preferential Certificates of Origin for the India-Oman Comprehensive Economic Partnership Agreement. The listed issuing bodies include DGFT and its regional offices, export promotion councils and boards, specified special economic zones, and other designated agencies. The amendment takes effect by expanding the recognised network of issuers for preferential origin certification under the agreement.
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Acts Income Tax
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