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    May 14, 2026   Case Laws Income Tax
    Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
    May 14, 2026   Case Laws Income Tax
    Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
    May 14, 2026   Case Laws Income Tax
    Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
    May 14, 2026   Case Laws Income Tax
    Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
    May 14, 2026   Case Laws Income Tax
    Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
    May 14, 2026   Case Laws Income Tax
    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
    May 14, 2026   Case Laws Income Tax
    Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
    May 14, 2026   Case Laws Income Tax
    Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
    May 14, 2026   Case Laws Income Tax
    Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
    May 14, 2026   Case Laws Income Tax
    Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
    May 14, 2026   Case Laws Income Tax
    Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
    May 14, 2026   Case Laws Customs
    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
    May 14, 2026   Case Laws Customs
    Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
    May 14, 2026   Case Laws Customs
    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
    May 14, 2026   Case Laws IBC
    Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
    May 14, 2026   Case Laws IBC
    Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
    May 14, 2026   Case Laws FEMA
    Foreign exchange remittance for imports must be used or repatriated; third-party adjustments cannot cure FEMA contravention.
    May 14, 2026   Case Laws FEMA
    FEMA contravention and managing director liability sustained, but penalties reduced for proportionality.
    May 14, 2026   Case Laws Service Tax
    Works contract classification and threshold exemption defeated service tax demand, with extended limitation held unavailable.
    May 13, 2026   Notifications Customs
    Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.
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May 14, 2026   Case Laws Income Tax
Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
May 14, 2026   Case Laws Income Tax
Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
May 14, 2026   Case Laws Income Tax
Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
May 14, 2026   Case Laws Income Tax
Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
May 14, 2026   Case Laws Income Tax
Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
May 14, 2026   Case Laws Income Tax
Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
May 14, 2026   Case Laws Income Tax
Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
May 14, 2026   Case Laws Income Tax
Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
May 14, 2026   Case Laws Income Tax
Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
May 14, 2026   Case Laws Income Tax
Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
May 14, 2026   Case Laws Income Tax
Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
May 14, 2026   Case Laws Customs
Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
May 14, 2026   Case Laws Customs
Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
May 14, 2026   Case Laws Customs
Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
May 14, 2026   Case Laws IBC
Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
May 14, 2026   Case Laws IBC
Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
May 14, 2026   Case Laws FEMA
Foreign exchange remittance for imports must be used or repatriated; third-party adjustments cannot cure FEMA contravention.
May 14, 2026   Case Laws FEMA
FEMA contravention and managing director liability sustained, but penalties reduced for proportionality.
May 14, 2026   Case Laws Service Tax
Works contract classification and threshold exemption defeated service tax demand, with extended limitation held unavailable.
May 13, 2026   Notifications Customs
Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.

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DGFT

Tariff Rate Quota procedures are incorporated into paragraph...

Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.

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DGFT July 15, 2026 Circulars
Tariff Rate Quota procedures are incorporated into paragraph 2.92 and Appendix 2A of the Handbook of Procedure 2023 for specified imports under the India-Oman CEPA. The amendments prescribe tariff elimination or reduction modalities and quota conditions for listed goods, including dates, marble, petrochemicals, plastics, metals and wires. Importers must claim the applicable quota benefit under the relevant customs notification and produce an Oman-issued Certificate of Origin at clearance. TRQ applications must be filed online with the prescribed fee; annual applications from FY 2027-28 onward are due by 28 February of the preceding financial year. Authorisations are issued electronically, debited through ICES, and remain valid for up to 12 months or the financial-year end, whichever is earlier.
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Acts Income Tax
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