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    April 11, 2026   Case Laws Income Tax
    Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
    April 11, 2026   Case Laws Income Tax
    Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
    April 11, 2026   Case Laws Income Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
    April 11, 2026   Case Laws Income Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
    April 11, 2026   Case Laws Income Tax
    Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
    April 11, 2026   Case Laws Income Tax
    Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
    April 11, 2026   Case Laws Benami Property
    Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
    April 11, 2026   Case Laws Customs
    Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
    April 11, 2026   Case Laws Customs
    Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
    April 11, 2026   Case Laws Customs
    Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
    April 11, 2026   Case Laws Customs
    Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
    April 11, 2026   Case Laws Customs
    Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
    April 11, 2026   Case Laws Customs
    IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
    April 11, 2026   Case Laws Customs
    Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
    April 11, 2026   Case Laws IBC
    Belated operational creditor claim rejected for lack of verification and failure to support proof during CIRP.
    April 11, 2026   Case Laws IBC
    Statutory limitation under insolvency law cannot be extended by time spent in writ proceedings when alternate remedy exists.
    April 11, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency runs from actual invocation of guarantee; earlier default notices do not start time.
    April 11, 2026   Case Laws FEMA
    NRNR account contravention penalty upheld, but confiscation set aside for lack of reasons and no factual justification.
    April 11, 2026   Case Laws Money Laundering
    PMLA committal to Special Court is mandatory once cognizance is taken; delay or trial stage cannot prevent transfer.
    April 10, 2026   Notifications SEZ
    Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law
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April 11, 2026   Case Laws Income Tax
Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
April 11, 2026   Case Laws Income Tax
Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
April 11, 2026   Case Laws Income Tax
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must track LIBOR.
April 11, 2026   Case Laws Income Tax
Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
April 11, 2026   Case Laws Income Tax
Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
April 11, 2026   Case Laws Income Tax
Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
April 11, 2026   Case Laws Benami Property
Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
April 11, 2026   Case Laws Customs
Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
April 11, 2026   Case Laws Customs
Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
April 11, 2026   Case Laws Customs
Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
April 11, 2026   Case Laws Customs
Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
April 11, 2026   Case Laws Customs
Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
April 11, 2026   Case Laws Customs
IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
April 11, 2026   Case Laws Customs
Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
April 11, 2026   Case Laws IBC
Belated operational creditor claim rejected for lack of verification and failure to support proof during CIRP.
April 11, 2026   Case Laws IBC
Statutory limitation under insolvency law cannot be extended by time spent in writ proceedings when alternate remedy exists.
April 11, 2026   Case Laws IBC
Limitation for personal guarantor insolvency runs from actual invocation of guarantee; earlier default notices do not start time.
April 11, 2026   Case Laws FEMA
NRNR account contravention penalty upheld, but confiscation set aside for lack of reasons and no factual justification.
April 11, 2026   Case Laws Money Laundering
PMLA committal to Special Court is mandatory once cognizance is taken; delay or trial stage cannot prevent transfer.
April 10, 2026   Notifications SEZ
Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law

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DGFT

The period for installation and operationalisation of Radiation...

Deadline Extended for Radiation Portal Monitors and Container Scanners Installation at Ports to June 30, 2019.

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DGFT March 23, 2019 Circulars
The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner in the designated ports is extended up to 30.06.2019.
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Acts Income Tax
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