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    June 20, 2026   Case LawsGST
    Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
    June 20, 2026   Case LawsIncome Tax
    Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
    June 20, 2026   Case LawsIncome Tax
    Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
    June 20, 2026   Case LawsIncome Tax
    Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
    June 20, 2026   Case LawsIncome Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case LawsIncome Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case LawsIncome Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case LawsIncome Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case LawsIncome Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case LawsIncome Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case LawsIncome Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case LawsIncome Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case LawsIncome Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case LawsIncome Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case LawsIncome Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case LawsIncome Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
    June 20, 2026   Case LawsIncome Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case LawsCustoms
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
    June 20, 2026   Case LawsCustoms
    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case LawsCustoms
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
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    June 20, 2026   Case Laws GST
    Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
    June 20, 2026   Case Laws Income Tax
    Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
    June 20, 2026   Case Laws Income Tax
    Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
    June 20, 2026   Case Laws Income Tax
    Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
    June 20, 2026   Case Laws Income Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case Laws Income Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case Laws Income Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case Laws Income Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case Laws Income Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case Laws Income Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case Laws Income Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case Laws Income Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case Laws Income Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case Laws Income Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case Laws Income Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
    June 20, 2026   Case Laws Income Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case Laws Customs
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
    June 20, 2026   Case Laws Customs
    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case Laws Customs
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.

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      Home› Highlights › Customs › 2024 › November, 2024 › This
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      Customs

      This instruction revises the mapping of Customs jurisdictions to...

      India Updates Gold Handling: Customs Zones Realigned for Efficient Processing at IG Mints in Mumbai and Kolkata.

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      CustomsNovember 3, 2024Circulars
      This instruction revises the mapping of Customs jurisdictions to Focal Customs Commissionerates (FCCs) and India Government (IG) Mints for disposal of seized/confiscated gold of 24 carat purity. Due to operational requirements of SPMCIL, seized/confiscated gold from Customs Zones in Telangana and Andhra Pradesh will now be lifted and processed by IG Mint, Mumbai instead of IG Mint, Hyderabad. The updated mapping table shows the IG Mints, corresponding FCCs, and mapped Commissionerates. Kolkata IG Mint covers Customs Zones of Kolkata, Patna, and CGST Zones of Bhubaneshwar, Guwahati. Mumbai IG Mint covers Customs Zones of Ahmedabad, Delhi, Mumbai, Bengaluru, Chennai, Tiruchirappalli, and CGST Zones of Thiruvananthapuram, Bhopal, Meerut, Nagpur, Pune, Hyderabad, Vishakhapatnam. Other aspects of previous instructions remain unchanged.
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      ActsIncome Tax
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