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    September 25, 2026   Case Laws GST
    Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
    September 25, 2026   Case Laws GST
    Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
    September 25, 2026   Case Laws GST
    Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
    September 25, 2026   Case Laws Income Tax
    Penalty immunity hearings require meaningful opportunity before rejection, requiring fresh consideration where next-day notice prevents substantiation...
    September 25, 2026   Case Laws Income Tax
    Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
    September 25, 2026   Case Laws Income Tax
    Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
    September 25, 2026   Case Laws Income Tax
    Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.
    September 25, 2026   Case Laws Income Tax
    Unabated section 153A assessments require search-derived incriminating material; absent that, additions cannot stand and related penalties fail.
    September 25, 2026   Case Laws Income Tax
    AMP expenditure characterisation blocks transfer-pricing adjustment where no international transaction exists, sustaining deletion of the adjustment.
    September 25, 2026   Case Laws Income Tax
    Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
    September 25, 2026   Case Laws Income Tax
    Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
    September 25, 2026   Case Laws Income Tax
    Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
    September 25, 2026   Case Laws Income Tax
    Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
    September 25, 2026   Case Laws Income Tax
    Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
    September 25, 2026   Case Laws Income Tax
    Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
    September 25, 2026   Case Laws Income Tax
    Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
    September 25, 2026   Case Laws Income Tax
    Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
    September 25, 2026   Case Laws Income Tax
    Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
    September 25, 2026   Case Laws Income Tax
    Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
    September 25, 2026   Case Laws Income Tax
    Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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September 25, 2026   Case Laws GST
Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
September 25, 2026   Case Laws GST
Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
September 25, 2026   Case Laws GST
Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.
September 25, 2026   Case Laws Income Tax
Penalty immunity hearings require meaningful opportunity before rejection, requiring fresh consideration where next-day notice prevents substantiation of claims.
September 25, 2026   Case Laws Income Tax
Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
September 25, 2026   Case Laws Income Tax
Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
September 25, 2026   Case Laws Income Tax
Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.
September 25, 2026   Case Laws Income Tax
Unabated section 153A assessments require search-derived incriminating material; absent that, additions cannot stand and related penalties fail.
September 25, 2026   Case Laws Income Tax
AMP expenditure characterisation blocks transfer-pricing adjustment where no international transaction exists, sustaining deletion of the adjustment.
September 25, 2026   Case Laws Income Tax
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.
September 25, 2026   Case Laws Income Tax
Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
September 25, 2026   Case Laws Income Tax
Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
September 25, 2026   Case Laws Income Tax
Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
September 25, 2026   Case Laws Income Tax
Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
September 25, 2026   Case Laws Income Tax
Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
September 25, 2026   Case Laws Income Tax
Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
September 25, 2026   Case Laws Income Tax
Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
September 25, 2026   Case Laws Income Tax
Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.

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

Tariff values for specified imports are substituted under the...

Customs tariff values for edible oils, metals and areca nuts are substituted for import valuation

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Customs September 17, 2026 Notifications
Tariff values for specified imports are substituted under the customs valuation framework with effect from 16 September 2026. Listed edible oils, including crude and refined palm oil, palmolein and soybean oil, are valued between US$1,219 and US$1,268 per metric tonne, while brass scrap is valued at US$8,218 per metric tonne. Specified gold forms, including qualifying concessional imports and identified bullion and coins, carry a tariff value of US$1,373 per 10 grams; specified silver forms carry US$2,028 per kilogram. Areca nuts remain at US$11,574 per metric tonne. These substituted values govern customs valuation of the identified goods.
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