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    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...
    March 23, 2026   Case Laws Income Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case Laws Income Tax
    Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
    March 23, 2026   Case Laws Income Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case Laws Income Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case Laws Income Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
    March 23, 2026   Case Laws IBC
    Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
    March 23, 2026   Case Laws IBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case Laws Money Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case Laws Money Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   Notifications Income Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   Notifications DGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   Notifications Customs
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
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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.
March 23, 2026   Case Laws Income Tax
Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
March 23, 2026   Case Laws Income Tax
Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
March 23, 2026   Case Laws Income Tax
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
March 23, 2026   Case Laws Income Tax
Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
March 23, 2026   Case Laws Income Tax
Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
March 23, 2026   Case Laws Income Tax
Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
March 23, 2026   Case Laws Income Tax
Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
March 23, 2026   Case Laws Income Tax
Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
March 23, 2026   Case Laws IBC
Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
March 23, 2026   Case Laws IBC
Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
March 23, 2026   Case Laws Money Laundering
Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
March 23, 2026   Case Laws Money Laundering
Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
March 21, 2026   Notifications Income Tax
Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
March 21, 2026   Notifications DGFT
Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
March 21, 2026   Notifications Customs
Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.

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Customs

Auto Transshipment of SEZ-bound cargo from gateway ports has...

Auto transshipment for SEZ-bound cargo now streamlines Bill of Entry processing and removes manual TP approval.

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Customs June 24, 2026 Circulars
Auto Transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processing and reduce dwell time and demurrage. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment details and send a copy to the registered email ID, and manual officer approval is no longer required. TP generation is not required at goods registration stage; after registration, the IRN number and DOC code will appear in supporting documents. Where the auto transshipment number is not received, Customs Brokers, importers or SEZ units may approach the CMFC Section for generation through ICES.
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Acts Income Tax
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