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    July 7, 2026   Case LawsIncome Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case LawsIncome Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case LawsIncome Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
    July 7, 2026   Case LawsIncome Tax
    Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
    July 7, 2026   Case LawsIncome Tax
    Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
    July 7, 2026   Case LawsIncome Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case LawsIncome Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case LawsIncome Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
    July 7, 2026   Case LawsIncome Tax
    Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
    July 7, 2026   Case LawsIncome Tax
    Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
    July 7, 2026   Case LawsIncome Tax
    Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
    July 7, 2026   Case LawsIncome Tax
    Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
    July 7, 2026   Case LawsCustoms
    Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.
    July 7, 2026   Case LawsCustoms
    Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
    July 7, 2026   Case LawsCustoms
    Customs classification of aircraft generators under CTH 8501 upheld; broker penalty failed absent proof of connivance.
    July 7, 2026   Case LawsCustoms
    Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
    July 7, 2026   Case LawsCustoms
    Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
    July 7, 2026   Case LawsCustoms
    Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
    July 7, 2026   Case LawsCompanies Law
    Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
    July 7, 2026   Case LawsCompanies Law
    Fraudulent transaction unwindings under oppression law: consent is not an absolute bar when illegality is pleaded
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    July 7, 2026   Case Laws Income Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case Laws Income Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case Laws Income Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
    July 7, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
    July 7, 2026   Case Laws Income Tax
    Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
    July 7, 2026   Case Laws Income Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case Laws Income Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case Laws Income Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
    July 7, 2026   Case Laws Income Tax
    Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
    July 7, 2026   Case Laws Income Tax
    Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
    July 7, 2026   Case Laws Income Tax
    Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
    July 7, 2026   Case Laws Income Tax
    Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
    July 7, 2026   Case Laws Customs
    Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.
    July 7, 2026   Case Laws Customs
    Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
    July 7, 2026   Case Laws Customs
    Customs classification of aircraft generators under CTH 8501 upheld; broker penalty failed absent proof of connivance.
    July 7, 2026   Case Laws Customs
    Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
    July 7, 2026   Case Laws Customs
    Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
    July 7, 2026   Case Laws Customs
    Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
    July 7, 2026   Case Laws Companies Law
    Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
    July 7, 2026   Case Laws Companies Law
    Fraudulent transaction unwindings under oppression law: consent is not an absolute bar when illegality is pleaded

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      Home› Highlights › Customs › 2026 › July, 2026 › This
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      Customs

      Pan-India implementation of the Sea Cargo Manifest and...

      SCMTR electronic filing moves pan-India, with transitional relief extended and penalty protection for technical filing issues.

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      CustomsJuly 6, 2026Circulars
      Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 is declared operational for all message segments except Import Transhipment, and stakeholders are required to file prescribed electronic declarations through the online mechanism to avoid disruption in cargo clearance and transhipment. The transitional provisions are extended up to 31.08.2026, and no penal action will be initiated for technical or procedural difficulties in online filing during that period. Stakeholders must complete registration, system integration, training and filing readiness, and the earlier public notice is modified by substituting 31.08.2026 for the dates previously stated.
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      ActsIncome Tax
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