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    August 20, 2026   Case Laws Income Tax
    Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.
    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
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August 20, 2026   Case Laws Income Tax
Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.
August 20, 2026   Case Laws Income Tax
Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
August 20, 2026   Case Laws Income Tax
Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
August 20, 2026   Case Laws Income Tax
Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
August 20, 2026   Case Laws Income Tax
Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
August 20, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
August 20, 2026   Case Laws Income Tax
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.
August 20, 2026   Case Laws Income Tax
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrendered cash.
August 20, 2026   Case Laws Income Tax
Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
August 20, 2026   Case Laws Income Tax
Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalty.
August 20, 2026   Case Laws Income Tax
Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
August 20, 2026   Case Laws Income Tax
Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
August 20, 2026   Case Laws Income Tax
Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
August 20, 2026   Case Laws Income Tax
Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
August 20, 2026   Case Laws Income Tax
Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
August 20, 2026   Case Laws Customs
Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
August 20, 2026   Case Laws Customs
Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
August 20, 2026   Case Laws Customs
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
August 20, 2026   Case Laws Customs
Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
August 20, 2026   Case Laws Customs
Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.

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Home › Highlights › Customs › 2024 › December, 2024 › This
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Customs

The Principal Commissioner of Customs in Visakhapatnam issued a...

Customs seizes foreign cigarettes offloaded from trains, to be disposed if unclaimed.

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Customs December 16, 2024 Circulars
The Principal Commissioner of Customs in Visakhapatnam issued a notice regarding the seizure of 209,400 sticks of foreign-origin cigarettes (PARIS and ESSE lights brands) at Visakhapatnam Railway Station on 13.03.2024 and 15.03.2024. The cigarettes, offloaded from Samatha Express and Swarna Jayanti Express trains, were seized u/s 110 of the Customs Act, 1962, on the reasonable belief of being liable for confiscation u/s 111. The seized goods were booked to Shri Nalluri Panduranga from New Delhi to Visakhapatnam. As the goods are perishable, the Customs department notified their intention to dispose of them by destruction or other means per the Disposal Manual, 2019. Shri Nalluri Panduranga or any other claimant was given 10 days to submit a reply with supporting documents, failing which the goods would be disposed of without further notice.
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Acts Income Tax
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