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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 ver...
    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 alr...
    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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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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Customs

ASR (Allowed for Shipment Request) and SFCN (Stuffing...

ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.

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Customs June 15, 2026 Circulars
ASR (Allowed for Shipment Request) and SFCN (Stuffing Cancellation) messages under SCMTR, 2018 have been made live pan-India from 25.05.2026. ASR is filed by the authorised transhipper after SF is filed by the custodian, and successful ASR moves the shipping bill to the next queue; SFCN enables the custodian to reset an already filed SF message. Only after SF and ASR become operational will the next export-leg messages, DP/DT/AR/AT, be enabled. Stakeholders are requested to register for ACU and ATP in SCMTR, and registration issues may be taken up with the ICEGATE Helpdesk and the specified email for early resolution.
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Acts Income Tax
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