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    September 15, 2026   Case Laws Income Tax
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    September 15, 2026   Case Laws Income Tax
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September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 15, 2026   Case Laws Customs
Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
September 15, 2026   Case Laws Customs
Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
September 15, 2026   Case Laws Customs
Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condition breaches.
September 15, 2026   Case Laws Customs
Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.
September 15, 2026   Case Laws SEBI
Annulled securities trades require the Exchange to refund purchase consideration; delivery and indemnity clauses do not defeat liability.
September 15, 2026   Case Laws SEBI
Corporate capacity limits virtual digital asset investments when ancillary objects lack corresponding main-object authority for listing.
September 15, 2026   Case Laws Money Laundering
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of crime.
September 15, 2026   Case Laws Central Excise
Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
September 15, 2026   Case Laws VAT / Sales Tax
Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.
September 14, 2026   Notifications Income Tax
Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions.
September 14, 2026   Notifications Income Tax
Mutual fund capital-gains reporting requires RTAs to submit validated half-yearly SFT data and correct inaccuracies through revised statements.
September 14, 2026   Circulars IBC
Due diligence in insolvency requires closer inquiry and Adjudicating Authority applications where CIRP or liquidation appears fraudulent or malicious.
September 14, 2026   Circulars GST - States
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing.

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Home › Highlights › DGFT › 2026 › September, 2026 › This
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DGFT

Eligible holders of Advance Authorisations under SION E-52 may...

One-time Advance Authorisation to TRQ conversion for raw sugar receives an extended application window until 7 September 2026.

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DGFT September 7, 2026 Circulars
Eligible holders of Advance Authorisations under SION E-52 may submit applications for a one-time conversion to Tariff Rate Quota (TRQ) for raw sugar imports from 3 September 2026 through 7 September 2026, inclusive. The extended application window aligns with the extended TRQ Scheme application period, and 7 September 2026 is the final submission date. All conditions prescribed for the conversion under the earlier public notice and corrigendum remain applicable. DGFT may amend, modify, relax or withdraw provisions, subject to the Foreign Trade Policy and applicable law.
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Acts Income Tax
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