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    August 21, 2026   Case LawsIncome Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case LawsIncome Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case LawsIncome Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case LawsIncome Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
    August 21, 2026   Case LawsIncome Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
    August 21, 2026   Case LawsIncome Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case LawsIncome Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case LawsIncome Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case LawsIncome Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case LawsIncome Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
    August 21, 2026   Case LawsIncome Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case LawsIncome Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case LawsIncome Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
    August 21, 2026   Case LawsIncome Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case LawsCustoms
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case LawsCustoms
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case LawsCustoms
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case LawsCustoms
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case LawsIBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
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    August 21, 2026   Case Laws Income Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case Laws Income Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case Laws Income Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case Laws Income Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered summons.
    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case Laws Income Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.
    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.

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

      SCMTR transitional provisions have been extended till 30 June...

      SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.

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      CustomsJuly 8, 2026Circulars
      SCMTR transitional provisions have been extended till 30 June 2026 because some cargo messages remain under development and require testing across ICDs, CFSs, SEZs and gateway ports. Gateway-port to foreign-port arrival and departure messages are stated to be operational, and stuffing messages are operational at all sites, but filing uniformity is still pending. During the extended period, importers, exporters, shipping lines, custodians, Customs Brokers, terminal operators and other stakeholders must file complete and correct declarations electronically in the prescribed format.
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      ActsIncome Tax
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