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    April 17, 2026   Case Laws Income Tax
    Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
    April 17, 2026   Case Laws Income Tax
    Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
    April 17, 2026   Case Laws Income Tax
    Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
    April 17, 2026   Case Laws Income Tax
    Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
    April 17, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
    April 17, 2026   Case Laws Income Tax
    Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
    April 17, 2026   Case Laws Income Tax
    Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
    April 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
    April 17, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
    April 17, 2026   Case Laws Income Tax
    Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
    April 17, 2026   Case Laws Customs
    Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.
    April 17, 2026   Case Laws Customs
    Customs broker penalty rejected where employees acted without knowledge, authorisation, or broker involvement in filing Bills of Entry.
    April 17, 2026   Case Laws Companies Law
    Continuing oppression and mismanagement, delay, fraud evidence, and additional evidence rules upheld in company appeal.
    April 17, 2026   Case Laws Companies Law
    Interim status quo in oppression and mismanagement proceedings upheld to preserve the subject matter pending NCLT decision.
    April 17, 2026   Case Laws Money Laundering
    Provisional attachment of fixed deposits sustained on nexus with accused company and proceeds of crime value, despite no direct fund transfer proof.
    April 17, 2026   Case Laws Money Laundering
    PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
    April 17, 2026   Case Laws Indian Laws
    Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
    April 16, 2026   Circulars Customs
    Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
    April 16, 2026   Circulars DGFT
    ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
    April 16, 2026   Case Laws GST
    GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.
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April 17, 2026   Case Laws Income Tax
Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
April 17, 2026   Case Laws Income Tax
Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
April 17, 2026   Case Laws Income Tax
Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
April 17, 2026   Case Laws Income Tax
Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
April 17, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
April 17, 2026   Case Laws Income Tax
Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
April 17, 2026   Case Laws Income Tax
Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
April 17, 2026   Case Laws Income Tax
Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capital adjustment.
April 17, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
April 17, 2026   Case Laws Income Tax
Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
April 17, 2026   Case Laws Customs
Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.
April 17, 2026   Case Laws Customs
Customs broker penalty rejected where employees acted without knowledge, authorisation, or broker involvement in filing Bills of Entry.
April 17, 2026   Case Laws Companies Law
Continuing oppression and mismanagement, delay, fraud evidence, and additional evidence rules upheld in company appeal.
April 17, 2026   Case Laws Companies Law
Interim status quo in oppression and mismanagement proceedings upheld to preserve the subject matter pending NCLT decision.
April 17, 2026   Case Laws Money Laundering
Provisional attachment of fixed deposits sustained on nexus with accused company and proceeds of crime value, despite no direct fund transfer proof.
April 17, 2026   Case Laws Money Laundering
PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
April 17, 2026   Case Laws Indian Laws
Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
April 16, 2026   Circulars Customs
Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
April 16, 2026   Circulars DGFT
ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
April 16, 2026   Case Laws GST
GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.

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DGFT

Enlistment of an Agency and amendment in details of an...

Nag-Vidarbha Chamber of Commerce Authorized to Issue Certificates of Origin per FTP 2015-2020 Appendix 2E.

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DGFT May 23, 2022 Circulars
Enlistment of an Agency and amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020 - Nag-Vidarbha Chamber of Commerce- authorized to issue Certificate of Origin (Non-preferential) - Public Notice
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Acts Income Tax
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