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    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case Laws Customs
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case Laws Customs
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case Laws Customs
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case Laws Customs
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case Laws IBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case Laws IBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case Laws IBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case Laws IBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case Laws Central Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   Notifications DGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
    April 4, 2026   Notifications Income Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   Circulars Customs
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    April 4, 2026   Circulars Customs
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case Laws GST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case Laws GST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
    April 4, 2026   Case Laws GST
    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    April 4, 2026   Case Laws GST
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    April 4, 2026   Case Laws GST
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
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April 6, 2026   Case Laws Income Tax
Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
April 6, 2026   Case Laws Customs
Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
April 6, 2026   Case Laws Customs
Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
April 6, 2026   Case Laws Customs
Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
April 6, 2026   Case Laws Customs
Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
April 6, 2026   Case Laws IBC
Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
April 6, 2026   Case Laws IBC
Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
April 6, 2026   Case Laws IBC
Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
April 6, 2026   Case Laws IBC
Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
April 6, 2026   Case Laws Central Excise
Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
April 4, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
April 4, 2026   Notifications DGFT
Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
April 4, 2026   Notifications Income Tax
India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
April 4, 2026   Circulars Customs
Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.
April 4, 2026   Circulars Customs
Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
April 4, 2026   Case Laws GST
Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
April 4, 2026   Case Laws GST
GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
April 4, 2026   Case Laws GST
Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
April 4, 2026   Case Laws GST
Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
April 4, 2026   Case Laws GST
Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.

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Income Tax

Applicability of provision u/s 172 for shipping business of...

Section 172: Shipping Business in UAE Benefits from India-UAE DTAA; Residency Based on Registration, Not Nationality.

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Income Tax March 9, 2023 Case Laws AT
Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not suffice the company’s residency when the company is registered and operational in a particular country in the present case is in UAE Dubai and has obtained the business licence from the said resident company is the resident of UAE. - AT
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