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    September 10, 2026   Case Laws Income Tax
    Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
    September 10, 2026   Case Laws Income Tax
    Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.
    September 10, 2026   Case Laws Income Tax
    Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
    September 10, 2026   Case Laws Income Tax
    Characterisation of allotment rights determines whether transfer losses are business losses or capital losses and affects interest-cost computation.
    September 10, 2026   Case Laws Income Tax
    Unconverted FCCDs remain debentures until conversion, so their issue consideration falls outside share-premium taxation provisions.
    September 10, 2026   Case Laws Income Tax
    Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
    September 10, 2026   Case Laws Income Tax
    Joint development transfer timing and firm-held rental income: effective possession fixes the capital-gains year and defeats later additions.
    September 10, 2026   Case Laws Income Tax
    Section 153D approval requires independent, year-wise scrutiny; mechanical consolidated approval invalidates the resulting search assessment order.
    September 10, 2026   Case Laws Customs
    Concurrent factual findings on fictitious imports precluded a substantial legal question, sustaining confiscation and penalties.
    September 10, 2026   Case Laws Income Tax
    Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
    September 10, 2026   Case Laws Income Tax
    Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
    September 10, 2026   Case Laws Income Tax
    Export incentives under TNMM form operating income, requiring tested-party and arm's-length margins to be recomputed consistently.
    September 10, 2026   Case Laws Income Tax
    Third-party search material requires the prescribed assessment route and cannot support additions without cross-examination.
    September 10, 2026   Case Laws Customs
    Food safety testing of imported areca nuts requires examination by the competent authority, while Customs may pursue lawful further action.
    September 10, 2026   Case Laws Customs
    Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
    September 10, 2026   Case Laws Customs
    Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
    September 10, 2026   Case Laws Customs
    Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
    September 10, 2026   Case Laws Customs
    Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclass...
    September 10, 2026   Case Laws Customs
    Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
    September 10, 2026   Case Laws Customs
    Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration...
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September 10, 2026   Case Laws Income Tax
Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
September 10, 2026   Case Laws Income Tax
Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.
September 10, 2026   Case Laws Income Tax
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from exempt-income calculations.
September 10, 2026   Case Laws Income Tax
Characterisation of allotment rights determines whether transfer losses are business losses or capital losses and affects interest-cost computation.
September 10, 2026   Case Laws Income Tax
Unconverted FCCDs remain debentures until conversion, so their issue consideration falls outside share-premium taxation provisions.
September 10, 2026   Case Laws Income Tax
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capital adjustments.
September 10, 2026   Case Laws Income Tax
Joint development transfer timing and firm-held rental income: effective possession fixes the capital-gains year and defeats later additions.
September 10, 2026   Case Laws Income Tax
Section 153D approval requires independent, year-wise scrutiny; mechanical consolidated approval invalidates the resulting search assessment order.
September 10, 2026   Case Laws Customs
Concurrent factual findings on fictitious imports precluded a substantial legal question, sustaining confiscation and penalties.
September 10, 2026   Case Laws Income Tax
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation requires specific notice.
September 10, 2026   Case Laws Income Tax
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are insufficient.
September 10, 2026   Case Laws Income Tax
Export incentives under TNMM form operating income, requiring tested-party and arm's-length margins to be recomputed consistently.
September 10, 2026   Case Laws Income Tax
Third-party search material requires the prescribed assessment route and cannot support additions without cross-examination.
September 10, 2026   Case Laws Customs
Food safety testing of imported areca nuts requires examination by the competent authority, while Customs may pursue lawful further action.
September 10, 2026   Case Laws Customs
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commencement.
September 10, 2026   Case Laws Customs
Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
September 10, 2026   Case Laws Customs
Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
September 10, 2026   Case Laws Customs
Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclassification, extended demands and IGST interest.
September 10, 2026   Case Laws Customs
Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
September 10, 2026   Case Laws Customs
Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

Sea Cargo Manifest and Transshipment Regulations substitute the...

Sea cargo manifest compliance date is substituted in the Form XII table, effective upon Official Gazette publication.

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Customs September 3, 2026 Notifications
Sea Cargo Manifest and Transshipment Regulations substitute the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment took effect on 1 September 2026, its Official Gazette publication date. The operative amendment is limited to replacing that specified table entry.
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Acts Income Tax
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