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    September 18, 2026   Case Laws Income Tax
    Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
    September 18, 2026   Case Laws Income Tax
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    September 18, 2026   Case Laws Benami Property
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    September 18, 2026   Case Laws Customs
    Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
    September 18, 2026   Case Laws Customs
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    September 18, 2026   Case Laws IBC
    Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
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September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.
September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.
September 18, 2026   Case Laws Income Tax
Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
September 18, 2026   Case Laws Income Tax
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verification.
September 18, 2026   Case Laws Benami Property
Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.
September 18, 2026   Case Laws Customs
Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
September 18, 2026   Case Laws Customs
Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require statutory review.
September 18, 2026   Case Laws IBC
Natural justice requires determination of a non-party's intervention application before final adjudication of an insolvency petition.
September 18, 2026   Case Laws Central Excise
Evidentiary safeguards for statements and electronic records defeated a clandestine-clearance demand lacking independent corroboration entirely.
September 18, 2026   Case Laws Customs
Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
September 18, 2026   Case Laws Customs
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence revocation.
September 18, 2026   Case Laws Customs
Customs transaction value requires stated doubt and sequential valuation before market inquiry can support enhancement.
September 18, 2026   Case Laws IBC
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings.
September 18, 2026   Case Laws IBC
Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Woven man-made fibre label tapes, imported in rolls but...

Woven textile label classification places specially processed garment-label rolls under the textile-label heading, enabling concessional IGST treatment.

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Customs September 23, 2026 Case Laws AAR
Woven man-made fibre label tapes, imported in rolls but specially processed for durable printing and intended solely to display garment-related information, fall within the heading for woven labels and similar textile articles rather than narrow woven fabrics. Their subsequent printing or cutting does not prevent them from possessing the essential character of labels. Where the material composition is confirmed as man-made fibre, classification applies under the specific tariff item for woven labels of man-made fibre rather than the residual entry. Products so classified fall within the concessional IGST entry for textile labels, subject to verification of declared characteristics and applicable conditions.
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Acts Income Tax
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