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    June 23, 2026   Case LawsIncome Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
    June 23, 2026   Case LawsIncome Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition surviv...
    June 23, 2026   Case LawsIncome Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case LawsIncome Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case LawsIncome Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case LawsIncome Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    June 23, 2026   Case LawsIncome Tax
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    June 23, 2026   Case LawsIncome Tax
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    June 23, 2026   Case LawsIncome Tax
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    June 23, 2026   Case LawsIncome Tax
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    June 23, 2026   Case LawsIncome Tax
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    June 23, 2026   Case LawsCustoms
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    June 23, 2026   Case LawsCustoms
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    June 23, 2026   Case LawsService Tax
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    June 23, 2026   Case LawsCentral Excise
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    June 23, 2026   Case LawsIndian Laws
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    June 23, 2026   Case LawsIncome Tax
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
    June 22, 2026   NotificationsCustoms
    Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.
    June 22, 2026   NotificationsCustoms
    Anti-dumping duty on Sulphenamides Accelerators imposed for dumped imports from China, the European Union and the United States
    June 22, 2026   CircularsFEMA
    Daily reporting of FCNR (B), ECB and OFCB swap facility transactions required for authorised dealer banks.
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    June 23, 2026   Case Laws Income Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.
    June 23, 2026   Case Laws Income Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition survived.
    June 23, 2026   Case Laws Income Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case Laws Income Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case Laws Income Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case Laws Income Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    June 23, 2026   Case Laws Income Tax
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    June 23, 2026   Case Laws Income Tax
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    June 23, 2026   Case Laws Income Tax
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    June 23, 2026   Case Laws Income Tax
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    June 23, 2026   Case Laws Income Tax
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    June 23, 2026   Case Laws Customs
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    June 23, 2026   Case Laws Customs
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    June 23, 2026   Case Laws Service Tax
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    June 23, 2026   Case Laws Central Excise
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    June 23, 2026   Case Laws Indian Laws
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    June 23, 2026   Case Laws Income Tax
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
    June 22, 2026   Notifications Customs
    Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.
    June 22, 2026   Notifications Customs
    Anti-dumping duty on Sulphenamides Accelerators imposed for dumped imports from China, the European Union and the United States
    June 22, 2026   Circulars FEMA
    Daily reporting of FCNR (B), ECB and OFCB swap facility transactions required for authorised dealer banks.

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      Home› Highlights › Customs › 2026 › June, 2026 › This
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      Customs

      Manual Customs Passes issued to Customs Brokers under categories...

      Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.

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      CustomsJune 4, 2026Circulars
      Manual Customs Passes issued to Customs Brokers under categories F, G and H, which were earlier slated to expire after 31.05.2026, have had their validity extended until 30.06.2026 to facilitate trade. The earlier Public Notice on QR Code-based Customs Passes continues to apply in all other respects, and its remaining facilities, terms and conditions remain unchanged. The notice is to be treated as a Standing Order for officers in the Chennai Customs Zone.
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      ActsIncome Tax
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