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    September 8, 2026   Case Laws Income Tax
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September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
September 8, 2026   Case Laws Income Tax
Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
September 8, 2026   Case Laws Income Tax
Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
September 8, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
September 8, 2026   Case Laws Income Tax
Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency remains taxable income.
September 8, 2026   Case Laws Income Tax
Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting mismatches.
September 8, 2026   Case Laws Income Tax
Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
September 8, 2026   Case Laws Income Tax
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reassessment.
September 8, 2026   Case Laws Income Tax
Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
September 8, 2026   Case Laws Income Tax
Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
September 8, 2026   Case Laws Income Tax
Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
September 8, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
September 8, 2026   Case Laws Income Tax
Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit reporting.
September 8, 2026   Case Laws Customs
Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
September 8, 2026   Case Laws Customs
Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
September 8, 2026   Case Laws Companies Law
DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
September 8, 2026   Case Laws IBC
CIRP closure despite infeasible statutory withdrawal is permitted after creditor settlements, with insolvency costs determined and paid separately.
September 8, 2026   Case Laws IBC
Personal guarantor insolvency cannot secure an interim moratorium solely to obstruct secured-asset enforcement without a genuine repayment plan.
September 8, 2026   Case Laws Money Laundering
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property.

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Home › Highlights › Customs › 2026 › August, 2026 › This
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Customs

Classification of low-ethoxylated non-ionic fatty alcohol...

Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.

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Customs August 27, 2026 Case Laws AT
Classification of low-ethoxylated non-ionic fatty alcohol ethoxylates depends on the tariff headings and Chapter Note 3 to Chapter 34. Classification as an organic surface-active agent under CTI 3402 1300 requires satisfaction of both the prescribed water-mixture condition and surface-tension reduction. Test results showing a translucent liquid separating into two layers failed the requirement of a liquid or stable emulsion without separated insoluble matter. HSN Explanatory Notes place water-insoluble surface-active products outside Heading 3402 and under Heading 3824 where no more specific heading applies. The imported goods were therefore classified under CTI 3824 9090/3824 9990, rendering the proposed duty, interest and penalties unsustainable.
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Acts Income Tax
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