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    March 21, 2026   Case Laws Income Tax
    Deemed nullity of income declaration permits addition as unexplained investment, but tax on that addition computed at 30% not 60%.
    March 21, 2026   Case Laws Income Tax
    Natural justice breach: denial of cross-examination on third-party seized material led to deletion of additions under s.69B.
    March 21, 2026   Case Laws Income Tax
    Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
    March 21, 2026   Case Laws Income Tax
    Working partner remuneration limits upheld where deed adopts statutory book profit definition; payments within statutory limits allowed.
    March 21, 2026   Case Laws Income Tax
    Exemption for Urban Local Body affirmed where Revenue dropped reassessment and assessed income was deleted accordingly.
    March 21, 2026   Case Laws Income Tax
    Agricultural land classification: land beyond municipal limits is not a capital asset; reassessment vitiated by lack of natural justice.
    March 21, 2026   Case Laws Customs
    Extraordinary writ jurisdiction declined and limitation/time-bar plea directed to adjudicating authority for decision under law.
    March 21, 2026   Case Laws Customs
    Beneficial Construction of Retrospective Amendment: substitution correcting an omission entitled importer to exemption and quashed contrary orders.
    March 21, 2026   Case Laws Customs
    SAFTA exemption entitlement can be claimed belatedly if eligibility is established, and provisional assessments must be reopened for consideration.
    March 21, 2026   Case Laws Customs
    Due Diligence: Broker KYC met regulatory standard, revocation set aside and licence restored after hearsay and covert survey evidence rejected.
    March 21, 2026   Case Laws Customs
    Classification based exemption where documentary evidence and Out of Charge exists leads to BCD and SWS demands being set aside.
    March 21, 2026   Case Laws Customs
    Actual-User and Non-Transferability: failure to prove compliance sustained demand and confiscation; procedural defect set aside penalty.
    March 21, 2026   Case Laws Customs
    Suitability-for-use test confirms DVRs engineered for Hawk aircraft are parts of aircraft, not general video apparatus.
    March 21, 2026   Case Laws Customs
    Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
    March 21, 2026   Case Laws Companies Law
    Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
    March 21, 2026   Case Laws Companies Law
    Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
    March 21, 2026   Case Laws IBC
    Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
    March 21, 2026   Case Laws IBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case Laws Central Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
    March 21, 2026   Case Laws Indian Laws
    Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
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March 21, 2026   Case Laws Income Tax
Deemed nullity of income declaration permits addition as unexplained investment, but tax on that addition computed at 30% not 60%.
March 21, 2026   Case Laws Income Tax
Natural justice breach: denial of cross-examination on third-party seized material led to deletion of additions under s.69B.
March 21, 2026   Case Laws Income Tax
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification.
March 21, 2026   Case Laws Income Tax
Working partner remuneration limits upheld where deed adopts statutory book profit definition; payments within statutory limits allowed.
March 21, 2026   Case Laws Income Tax
Exemption for Urban Local Body affirmed where Revenue dropped reassessment and assessed income was deleted accordingly.
March 21, 2026   Case Laws Income Tax
Agricultural land classification: land beyond municipal limits is not a capital asset; reassessment vitiated by lack of natural justice.
March 21, 2026   Case Laws Customs
Extraordinary writ jurisdiction declined and limitation/time-bar plea directed to adjudicating authority for decision under law.
March 21, 2026   Case Laws Customs
Beneficial Construction of Retrospective Amendment: substitution correcting an omission entitled importer to exemption and quashed contrary orders.
March 21, 2026   Case Laws Customs
SAFTA exemption entitlement can be claimed belatedly if eligibility is established, and provisional assessments must be reopened for consideration.
March 21, 2026   Case Laws Customs
Due Diligence: Broker KYC met regulatory standard, revocation set aside and licence restored after hearsay and covert survey evidence rejected.
March 21, 2026   Case Laws Customs
Classification based exemption where documentary evidence and Out of Charge exists leads to BCD and SWS demands being set aside.
March 21, 2026   Case Laws Customs
Actual-User and Non-Transferability: failure to prove compliance sustained demand and confiscation; procedural defect set aside penalty.
March 21, 2026   Case Laws Customs
Suitability-for-use test confirms DVRs engineered for Hawk aircraft are parts of aircraft, not general video apparatus.
March 21, 2026   Case Laws Customs
Export benefit retention upheld where exported replacement consignments satisfy the export transaction, so reversal not required.
March 21, 2026   Case Laws Companies Law
Validity of Oral Family Settlement: non-compliance with buy-out terms prevents asserted management transfer; forensic probe may be sought later.
March 21, 2026   Case Laws Companies Law
Unregistered agreement for sale lacks title effect; leave to sue granted but conveyance refused absent proven entitlement.
March 21, 2026   Case Laws IBC
Fairness in NRRA assignments must balance transparency with finality; belated non compliant bids and post sale acquiescence can bar challenges.
March 21, 2026   Case Laws IBC
Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
March 21, 2026   Case Laws Central Excise
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being set aside.
March 21, 2026   Case Laws Indian Laws
Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.

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Customs

Late fee or penalty for delayed filing of Bills of Entry is...

Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.

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Customs June 5, 2026 Circulars
Late fee or penalty for delayed filing of Bills of Entry is waived where the delay arose from Error 999 in ICEGATE while filing under AIFTA Notification No. 046/2011 and SAPTA Notification No. 050/2018. The waiver applies to consignments landed or arrived on 13.05.2026 and 14.05.2026, and is issued as a trade-facilitation measure to address the system failure. Traders facing any remaining difficulty may report it to the Department.
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Acts Income Tax
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