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April 3, 2026   Circulars Customs
Mandatory Body Worn Cameras for import cargo examination at CFSs under JNCH begin from 1 April 2026
April 3, 2026   Circulars Customs
Updated EDI email ID for AD Code and IFSC communications; all other registration procedures remain unchanged.
April 3, 2026   Circulars FEMA
RBI tightens INR derivative rules, banning non-deliverable contracts, rebooking of cancelled trades, and related-party dealings.
April 3, 2026   Circulars FEMA
Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.
April 3, 2026   Circulars Customs
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgment.
April 3, 2026   Circulars FEMA
Guarantee reporting under FEMA now uses prescribed return forms, quarterly submission timelines and transaction numbering for authorised dealer banks.
April 3, 2026   Circulars Customs
Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.
April 3, 2026   Circulars Customs
Entry Inwards streamlined for vessel discharge as Customs delinks boarding formalities from cargo commencement.
April 3, 2026   Case Laws GST
GST registration cancellation may be restored on filing pending returns and clearing dues, interest and late fee.
April 3, 2026   Case Laws GST
Alternative remedy and factual adjudication bar merits review in IGST adjustment dispute, with appeal left open
April 3, 2026   Case Laws GST
Improper service of notice at old address violates natural justice; HC quashes proceedings and remands for fresh adjudication.
April 3, 2026   Case Laws GST
Real estate anti-profiteering methodology upheld, with purchase-value ITC comparison showing no additional GST benefit to pass on.
April 3, 2026   Case Laws Income Tax
Reassessment notice service and natural justice failure led to setting aside assessment despite timely issuance of notice.
April 3, 2026   Case Laws Income Tax
Assessment order limitation turns on signature date, not mere dating; late digital signing rendered the demand time-barred and invalid.
April 3, 2026   Case Laws Income Tax
Real income rule bars taxation of unrealised mark-to-market gains on forward derivative contracts until maturity.
April 3, 2026   Case Laws Income Tax
Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.
April 3, 2026   Case Laws Income Tax
Debatable transfer pricing addition after High Court admission meant penalty under section 271(1)(c) was not leviable.
April 3, 2026   Case Laws Income Tax
Audit report requirement on invalid return was remanded for merits-based verification of business income and consequential relief.
April 3, 2026   Case Laws Income Tax
Genuine CCD transactions and capital loss set-off upheld where tax avoidance was not proved beyond suspicion.
April 3, 2026   Case Laws Income Tax
Suspicion Cannot Replace Proof in Labour Charge Disallowance, as ITAT Deletes Ad Hoc Addition

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Income Tax

Deduction u/s 80IA - manufacture of ATM in Pondicherry unit -...

Tax Deduction Denied for ATM Maker's Pondicherry Unit u/s 80IA; Income Not Generated by Unit's Resources.

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Income Tax July 11, 2019 Case Laws HC
Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee - since the men, material and machinery of the Pondicherry industrial undertaking were not used to earn above income - no deduction
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Acts Income Tax
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