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    September 19, 2026   Case Laws Income Tax
    Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
    September 19, 2026   Case Laws Income Tax
    Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
    September 19, 2026   Case Laws Income Tax
    Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
    September 19, 2026   Case Laws Income Tax
    Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
    September 19, 2026   Case Laws Income Tax
    Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
    September 19, 2026   Case Laws Income Tax
    Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
    September 19, 2026   Case Laws Income Tax
    Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
    September 19, 2026   Case Laws Income Tax
    Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
    September 19, 2026   Case Laws Income Tax
    Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
    September 19, 2026   Case Laws Income Tax
    Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
    September 19, 2026   Case Laws Income Tax
    Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
    September 19, 2026   Case Laws Income Tax
    Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
    September 19, 2026   Case Laws Income Tax
    Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
    September 19, 2026   Case Laws Customs
    Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
    September 19, 2026   Case Laws Customs
    Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
    September 19, 2026   Case Laws Customs
    Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
    September 19, 2026   Case Laws Customs
    Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
    September 19, 2026   Case Laws Companies Law
    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
    September 19, 2026   Case Laws IBC
    Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
    September 19, 2026   Case Laws IBC
    PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
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September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.
September 19, 2026   Case Laws Income Tax
Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
September 19, 2026   Case Laws Income Tax
Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
September 19, 2026   Case Laws Income Tax
Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
September 19, 2026   Case Laws Income Tax
Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
September 19, 2026   Case Laws Income Tax
Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
September 19, 2026   Case Laws Income Tax
Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
September 19, 2026   Case Laws Income Tax
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabilities.
September 19, 2026   Case Laws Income Tax
Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
September 19, 2026   Case Laws Income Tax
Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
September 19, 2026   Case Laws Income Tax
Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
September 19, 2026   Case Laws Income Tax
Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
September 19, 2026   Case Laws Customs
Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
September 19, 2026   Case Laws Customs
Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
September 19, 2026   Case Laws Customs
Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
September 19, 2026   Case Laws Customs
Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
September 19, 2026   Case Laws Companies Law
Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder deadlock.
September 19, 2026   Case Laws IBC
Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
September 19, 2026   Case Laws IBC
PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.

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

Sea Cargo Manifest and Transhipment Regulations, 2018 will be...

Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.

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Customs September 19, 2026 Circulars
Sea Cargo Manifest and Transhipment Regulations, 2018 will be operationalised across ports in phases from 1 September 2026. Cochin Port is scheduled for implementation from 21 September 2026. Shipping lines, shipping agents and other stakeholders operating through Cochin Customs must comply with the framework and timely file prescribed electronic messages through the Customs Automated System to facilitate smooth cargo operations and clearance.
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Acts Income Tax
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