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    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case Laws Companies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case Laws Income Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
    March 11, 2026   Case Laws Income Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case Laws Income Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case Laws Income Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case Laws Income Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case Laws Customs
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
    March 11, 2026   Case Laws Customs
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
    March 11, 2026   Case Laws Customs
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case Laws Customs
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case Laws Customs
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
    March 11, 2026   Case Laws Customs
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case Laws Customs
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case Laws Money Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case Laws Service Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case Laws Service Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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March 11, 2026   Case Laws Customs
Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
March 11, 2026   Case Laws Customs
Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
March 11, 2026   Case Laws Companies Law
Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
March 11, 2026   Case Laws Companies Law
Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
March 11, 2026   Case Laws IBC
Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
March 11, 2026   Case Laws Income Tax
Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
March 11, 2026   Case Laws Income Tax
Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
March 11, 2026   Case Laws Income Tax
Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
March 11, 2026   Case Laws Income Tax
Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
March 11, 2026   Case Laws Income Tax
Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
March 11, 2026   Case Laws Customs
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
March 11, 2026   Case Laws Customs
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
March 11, 2026   Case Laws Customs
Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
March 11, 2026   Case Laws Customs
Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
March 11, 2026   Case Laws Customs
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
March 11, 2026   Case Laws Customs
Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
March 11, 2026   Case Laws Customs
Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
March 11, 2026   Case Laws Money Laundering
Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
March 11, 2026   Case Laws Service Tax
Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
March 11, 2026   Case Laws Service Tax
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejected.

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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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