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    September 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
    September 17, 2026   Case Laws Income Tax
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September 17, 2026   Case Laws Income Tax
Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
September 17, 2026   Case Laws Income Tax
Interest in an enforced foreign arbitral award becomes judgment debt and falls outside Indian income taxation.
September 17, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c) runs from the show-cause notice where proceedings arise outside assessment proceedings.
September 17, 2026   Case Laws Income Tax
Banking tax treatment clarifies real-income recognition, securities valuation, bad-debt provisions and employee-benefit deductions across assessment issues.
September 17, 2026   Case Laws Income Tax
Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.
September 17, 2026   Case Laws Income Tax
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deductible.
September 17, 2026   Case Laws Income Tax
Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
September 17, 2026   Case Laws Income Tax
Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
September 17, 2026   Case Laws Income Tax
Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
September 17, 2026   Case Laws Income Tax
Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.
September 17, 2026   Case Laws Income Tax
Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
September 17, 2026   Case Laws Income Tax
Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income as undisclosed income.
September 17, 2026   Case Laws Income Tax
Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
September 17, 2026   Case Laws Income Tax
Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
September 17, 2026   Case Laws Benami Property
Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
September 17, 2026   Case Laws Customs
Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
September 17, 2026   Case Laws Customs
Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
September 17, 2026   Case Laws Customs
Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
September 17, 2026   Case Laws Customs
Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
September 17, 2026   Case Laws Customs
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Entry.

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

Tariff classification of formulated natural astaxanthin...

Formulated astaxanthin preparations qualify as food preparations where nutritional function predominates and colour remains incidental to dietary use.

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Customs September 30, 2026 Case Laws AAR
Tariff classification of formulated natural astaxanthin preparations depends under GRI 1 on the heading terms and relevant Chapter Notes. Heading 3203 applies to vegetable- or animal-origin products used mainly as colouring substances, including preparations for colouring. Astaxanthin complexes formulated for dietary supplements, foods and beverages, with standardisation, stabilisation, emulsification, micro-encapsulation and dispersibility, have nutritional and functional character where colour is incidental. These preparations fall under residual Tariff Item 2106 90 99 as food preparations rather than under Tariff Item 3203 00 20 as vegetable-origin colouring matter; applicable customs duty follows that classification.
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Acts Income Tax
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