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    September 16, 2026   Case Laws Income Tax
    Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
    September 16, 2026   Case Laws Customs
    Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions r...
    September 16, 2026   Case Laws Customs
    Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
    September 16, 2026   Case Laws Customs
    Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
    September 16, 2026   Case Laws Customs
    Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
    September 16, 2026   Case Laws Customs
    Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
    September 16, 2026   Case Laws Customs
    Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
    September 16, 2026   Case Laws Customs
    Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
    September 16, 2026   Case Laws Customs
    Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
    September 16, 2026   Case Laws Customs
    Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage funct...
    September 16, 2026   Case Laws Customs
    Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inq...
    September 16, 2026   Case Laws VAT / Sales Tax
    Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
    September 15, 2026   Notifications Income Tax
    Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
    September 15, 2026   Circulars DGFT
    Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payme...
    September 15, 2026   Circulars DGFT
    Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
    September 15, 2026   Circulars Customs
    Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
    September 15, 2026   Circulars Customs
    Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
    September 15, 2026   Circulars Customs
    Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
    September 15, 2026   Notes GST
    Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
    September 15, 2026   Case Laws Income Tax
    Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
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September 16, 2026   Case Laws Income Tax
Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
September 16, 2026   Case Laws Customs
Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions remain unmet.
September 16, 2026   Case Laws Customs
Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
September 16, 2026   Case Laws Customs
Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
September 16, 2026   Case Laws Customs
Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
September 16, 2026   Case Laws Customs
Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
September 16, 2026   Case Laws Customs
Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
September 16, 2026   Case Laws Customs
Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
September 16, 2026   Case Laws Customs
Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
September 16, 2026   Case Laws Customs
Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage function.
September 16, 2026   Case Laws Customs
Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inquiry.
September 16, 2026   Case Laws VAT / Sales Tax
Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
September 15, 2026   Circulars Customs
Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
September 15, 2026   Circulars Customs
Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
September 15, 2026   Circulars Customs
Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
September 15, 2026   Notes GST
Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
September 15, 2026   Case Laws Income Tax
Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.

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Income Tax

Provision for sick leave liability - based on the basis of...

Sick leave liabilities based on notional figures not deductible under income tax; Section 43B(f) inapplicable.

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Income Tax September 18, 2017 Case Laws AT
Provision for sick leave liability - based on the basis of notional figures - such notional liability cannot be allowed as deduction - section 43B(f) is not applicable.
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