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    June 3, 2026   Case Laws Income Tax
    Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
    June 3, 2026   Case Laws Income Tax
    Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
    June 3, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
    June 3, 2026   Case Laws Income Tax
    Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
    June 3, 2026   Case Laws Income Tax
    Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
    June 3, 2026   Case Laws Income Tax
    Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
    June 3, 2026   Case Laws Income Tax
    Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
    June 3, 2026   Case Laws Income Tax
    Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
    June 3, 2026   Case Laws Customs
    Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
    June 3, 2026   Case Laws Customs
    Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.
    June 3, 2026   Case Laws Customs
    EPCG force majeure relief bars interest, confiscation and penalty where export obligation became impossible after lender auction.
    June 3, 2026   Case Laws Money Laundering
    PMLA execution order may be transmitted to local civil court for possession under a release order
    June 3, 2026   Case Laws Money Laundering
    Money laundering attachment sustained where ownership shifts and claimed sources were unsupported by documentary proof.
    June 3, 2026   Case Laws Money Laundering
    Money-laundering attachment upheld for fraudulent enhanced compensation and equivalent value property under the PMLA.
    June 3, 2026   Case Laws VAT / Sales Tax
    Inter-State sale requires prior contract of sale; post-agreement transfers were treated as consignment sales, not taxable sales.
    June 2, 2026   Notifications Central Excise
    SAED rate on ATF exports revised to Rs 9.5 per litre, with the amendment taking effect from 1 June 2026.
    June 2, 2026   Notifications Central Excise
    Excise duty revision on petrol and diesel exports updates SAED rates and applies from 1 June 2026.
    June 2, 2026   Notifications Customs
    Cotton import duty exemption applies to raw cotton, removing customs duty and cess for a limited period.
    June 2, 2026   Case Laws GST
    GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.
    June 2, 2026   Case Laws GST
    GST writ petition refused as appellate remedy covered evidence review, additional evidence, and distinct section 73 and 74 proceedings.
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June 3, 2026   Case Laws Income Tax
Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
June 3, 2026   Case Laws Income Tax
Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
June 3, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
June 3, 2026   Case Laws Income Tax
Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
June 3, 2026   Case Laws Income Tax
Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
June 3, 2026   Case Laws Income Tax
Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
June 3, 2026   Case Laws Income Tax
Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
June 3, 2026   Case Laws Income Tax
Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
June 3, 2026   Case Laws Customs
Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
June 3, 2026   Case Laws Customs
Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.
June 3, 2026   Case Laws Customs
EPCG force majeure relief bars interest, confiscation and penalty where export obligation became impossible after lender auction.
June 3, 2026   Case Laws Money Laundering
PMLA execution order may be transmitted to local civil court for possession under a release order
June 3, 2026   Case Laws Money Laundering
Money laundering attachment sustained where ownership shifts and claimed sources were unsupported by documentary proof.
June 3, 2026   Case Laws Money Laundering
Money-laundering attachment upheld for fraudulent enhanced compensation and equivalent value property under the PMLA.
June 3, 2026   Case Laws VAT / Sales Tax
Inter-State sale requires prior contract of sale; post-agreement transfers were treated as consignment sales, not taxable sales.
June 2, 2026   Notifications Central Excise
SAED rate on ATF exports revised to Rs 9.5 per litre, with the amendment taking effect from 1 June 2026.
June 2, 2026   Notifications Central Excise
Excise duty revision on petrol and diesel exports updates SAED rates and applies from 1 June 2026.
June 2, 2026   Notifications Customs
Cotton import duty exemption applies to raw cotton, removing customs duty and cess for a limited period.
June 2, 2026   Case Laws GST
GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.
June 2, 2026   Case Laws GST
GST writ petition refused as appellate remedy covered evidence review, additional evidence, and distinct section 73 and 74 proceedings.

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Customs

The procedure for filing and processing Bill of Entry amendment...

Streamlined Bill of Entry Amendment Process: Online Submissions, Approval Types, and Discontinued Pre-Approval.

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Customs May 22, 2024 Circulars
The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online amendments through the Common Portal or Service Centre. Amendments fall into two categories: self/auto approval and approval by the officer. Various scenarios dictate the approval process based on when the amendment is filed. Requests are categorized into three types: IGM amendments, typographical errors, and major amendments. Conversion of bill of entry types requires approval from Additional/Joint Commissioner. Amendments after Out of Charge require manual OOC cancellation. Pre-approval of physical/e-office file amendments is discontinued. Amendments are not allowed until examination report completion. All necessary documents must be uploaded in e-Sanchit for verification. Importers/Customs Brokers can directly file online amendments and officers must approve or reject based on Customs Act provisions.
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Acts Income Tax
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