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    March 19, 2026   Case Laws GST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case Laws Income Tax
    Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
    March 19, 2026   Case Laws Income Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case Laws Income Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case Laws Income Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
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March 19, 2026   Case Laws GST
Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
March 19, 2026   Case Laws Income Tax
Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
March 19, 2026   Case Laws Income Tax
Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
March 19, 2026   Case Laws Income Tax
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
March 19, 2026   Case Laws Income Tax
Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
March 19, 2026   Case Laws Income Tax
Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
March 19, 2026   Case Laws Income Tax
Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
March 19, 2026   Case Laws Income Tax
Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
March 19, 2026   Case Laws Income Tax
Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
March 19, 2026   Case Laws Income Tax
Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
March 19, 2026   Case Laws Income Tax
TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
March 19, 2026   Case Laws Income Tax
Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
March 19, 2026   Case Laws Income Tax
Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
March 19, 2026   Case Laws Income Tax
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
March 19, 2026   Case Laws Income Tax
Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
March 19, 2026   Case Laws Customs
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
March 19, 2026   Case Laws Customs
Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
March 19, 2026   Case Laws Customs
Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.

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Customs

ICD Janori procedure is amended to expressly permit LCL export...

LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.

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Customs June 19, 2026 Circulars
ICD Janori procedure is amended to expressly permit LCL export transhipment by Closed Body Trucks under Customs seal to a Gateway Port for consolidation and shipment. Exporters or Customs Brokers must file the Shipping Bill electronically, complete assessment and PGA clearances at ICD Janori, and obtain an ETP through ICES; stuffing, sealing, and LEO are to occur only after examination and compliance checks. At the Gateway Port CFS, seals and documents are verified, and if intact no further examination is done; broken seals trigger 100% examination and possible action against the custodian. Bond re-credit, drawback, and IGST refund depend on EGM reconciliation and confirmed export, and prohibited or restricted goods are excluded.
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Acts Income Tax
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