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    March 24, 2026   Case Laws Central Excise
    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    March 24, 2026   Case Laws IBC
    IBC resolution plan binds all claims, but defensive set-off survives where the plan does not expressly exclude it.
    March 23, 2026   Notifications Income Tax
    Research association approval for tax deduction purposes made subject to annual reporting and donor certificate compliance.
    March 23, 2026   Notifications Income Tax
    Scientific research approval granted to The Ahmedabad University, with compliance and donor reporting conditions for tax deduction purposes.
    March 23, 2026   Notifications Customs
    Tariff value revisions for imported oils, metals and areca nuts take effect from 21 March 2026.
    March 23, 2026   Circulars DGFT
    SION A-2005 amended to revise export product description and Ethylene Oxide input quantity with immediate effect.
    March 23, 2026   Circulars DGFT
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
    March 23, 2026   Circulars Customs
    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
    March 23, 2026   Case Laws Income Tax
    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
    March 23, 2026   Case Laws Income Tax
    Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
    March 23, 2026   Case Laws Income Tax
    Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
    March 23, 2026   Case Laws IBC
    Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
    March 23, 2026   Case Laws GST
    Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
    March 23, 2026   Case Laws Customs
    FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
    March 23, 2026   Case Laws Customs
    Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
    March 23, 2026   Case Laws Income Tax
    Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
    March 23, 2026   Case Laws Income Tax
    Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
    March 23, 2026   Case Laws Income Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
    March 23, 2026   Case Laws Income Tax
    Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
    March 23, 2026   Case Laws Income Tax
    Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
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March 24, 2026   Case Laws Central Excise
Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
March 24, 2026   Case Laws IBC
IBC resolution plan binds all claims, but defensive set-off survives where the plan does not expressly exclude it.
March 23, 2026   Notifications Income Tax
Research association approval for tax deduction purposes made subject to annual reporting and donor certificate compliance.
March 23, 2026   Notifications Income Tax
Scientific research approval granted to The Ahmedabad University, with compliance and donor reporting conditions for tax deduction purposes.
March 23, 2026   Notifications Customs
Tariff value revisions for imported oils, metals and areca nuts take effect from 21 March 2026.
March 23, 2026   Circulars DGFT
SION A-2005 amended to revise export product description and Ethylene Oxide input quantity with immediate effect.
March 23, 2026   Circulars DGFT
Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
March 23, 2026   Circulars Customs
Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
March 23, 2026   Case Laws Income Tax
Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
March 23, 2026   Case Laws Income Tax
Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
March 23, 2026   Case Laws Income Tax
Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
March 23, 2026   Case Laws IBC
Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
March 23, 2026   Case Laws GST
Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
March 23, 2026   Case Laws Customs
FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
March 23, 2026   Case Laws Customs
Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
March 23, 2026   Case Laws Income Tax
Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
March 23, 2026   Case Laws Income Tax
Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
March 23, 2026   Case Laws Income Tax
Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
March 23, 2026   Case Laws Income Tax
Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
March 23, 2026   Case Laws Income Tax
Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are established.

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FEMA

AD Cat-I banks may exclude swap positions arising from FCNR (B)...

NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.

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FEMA June 10, 2026 Circulars
AD Cat-I banks may exclude swap positions arising from FCNR (B) deposits, external commercial borrowings and overseas foreign currency borrowings raised under the specified swap-facility circulars, provided they continue to comply with A.P. (DIR Series) Circular No. 24 dated March 27, 2026. The circular operates as a clarification on the treatment of NOP-INR positions for these swap exposures and preserves compliance with other applicable legal requirements.
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Acts Income Tax
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