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    March 5, 2026   Case Laws Income Tax
    Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
    March 5, 2026   Case Laws Income Tax
    Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
    March 5, 2026   Case Laws Income Tax
    Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
    March 5, 2026   Case Laws Income Tax
    Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
    March 5, 2026   Case Laws Income Tax
    Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
    March 5, 2026   Case Laws Income Tax
    Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
    March 5, 2026   Case Laws Income Tax
    Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
    March 5, 2026   Case Laws Income Tax
    Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
    March 5, 2026   Case Laws Customs
    Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
    March 5, 2026   Case Laws Customs
    Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
    March 5, 2026   Case Laws Companies Law
    Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
    March 5, 2026   Case Laws IBC
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    March 5, 2026   Case Laws FEMA
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    March 5, 2026   Case Laws Money Laundering
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    March 5, 2026   Case Laws Money Laundering
    Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
    March 5, 2026   Case Laws Money Laundering
    Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
    March 5, 2026   Case Laws Service Tax
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 5, 2026   Case Laws VAT / Sales Tax
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    March 3, 2026   Case Laws GST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
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March 5, 2026   Case Laws Income Tax
Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
March 5, 2026   Case Laws Income Tax
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
March 5, 2026   Case Laws Income Tax
Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
March 5, 2026   Case Laws Income Tax
Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
March 5, 2026   Case Laws Income Tax
Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
March 5, 2026   Case Laws Income Tax
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based additions.
March 5, 2026   Case Laws Income Tax
Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
March 5, 2026   Case Laws Income Tax
Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
March 5, 2026   Case Laws Customs
Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
March 5, 2026   Case Laws Customs
Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
March 5, 2026   Case Laws Companies Law
Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
March 5, 2026   Case Laws IBC
Condonation of Delay under the IBC: statutory limits on appeal timelines cannot be enlarged by Section 198, appeal dismissed.
March 5, 2026   Case Laws FEMA
Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
March 5, 2026   Case Laws Money Laundering
Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
March 5, 2026   Case Laws Money Laundering
Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
March 5, 2026   Case Laws Money Laundering
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preserves 180 day rule.
March 5, 2026   Case Laws Service Tax
Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
March 5, 2026   Case Laws Central Excise
Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
March 5, 2026   Case Laws VAT / Sales Tax
Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
March 3, 2026   Case Laws GST
Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.

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Customs

Annual mandatory inspections of all terminals/berths operated by...

Annual inspection of private-operated port terminals/berths to start FY2027-28, reports required and penalties under HCCAR and Customs Act

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Customs January 31, 2026 Circulars
Annual mandatory inspections of all terminals/berths operated by private custodians will be introduced from financial year 2027-28 (April-May) to standardise EXIM cargo handling and identify major operational, security and hazardous-goods deficiencies. Inspections will be carried out by the CFS Unit under DC/AC & SPS supervision in the first quarter, using the prescribed proforma (Annexure-I); inspection reports must be submitted to the Principal Commissioner/Commissioner of Customs (Port). Deficiencies will trigger corrective measures and penal action under the Handling of Cargo in Customs Area Regulation and the Customs Act; the proforma covers bonds, bank guarantees, insurance, infrastructure, security, hazardous-goods handling, and disposal of uncleared cargo.
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Acts Income Tax
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