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    July 11, 2026   Case LawsIncome Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case LawsIncome Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case LawsIncome Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case LawsIncome Tax
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    July 11, 2026   Case LawsIncome Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case LawsIncome Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case LawsIncome Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
    July 11, 2026   Case LawsIncome Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case LawsIncome Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case LawsIncome Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case LawsIncome Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case LawsIncome Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case LawsBenami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    July 11, 2026   Case LawsBenami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case LawsCustoms
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case LawsCustoms
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case LawsCustoms
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case LawsCustoms
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case LawsIBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case LawsIBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
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    July 11, 2026   Case Laws Income Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case Laws Income Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case Laws Income Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case Laws Income Tax
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    July 11, 2026   Case Laws Income Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case Laws Income Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case Laws Income Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
    July 11, 2026   Case Laws Income Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case Laws Income Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case Laws Income Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case Laws Income Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case Laws Benami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    July 11, 2026   Case Laws Benami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case Laws Customs
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case Laws Customs
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case Laws Customs
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case Laws Customs
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case Laws IBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case Laws IBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.

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      Home› Highlights › Customs › 2016 › August, 2016 › This
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      Customs

      Guidelines regarding Provisional Assessment under section 18 of...

      Provisional Assessment Guidelines u/s 18 of Customs Act, 1962 to Enhance Transparency and Expedite Trade Processes.

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      CustomsAugust 23, 2016Circulars
      Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962 - Circular
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      ActsIncome Tax
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