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April 1, 2026   Notifications Customs
Courier import clearance rules amended for uncleared goods, re-export requests and removal of the consignment-value threshold.
April 1, 2026   Notifications Customs
Courier import rules updated to allow re-export or return of uncleared goods after fifteen days, with new disclosure fields.
April 1, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts under updated valuation tables.
April 1, 2026   Notifications Income Tax
Unique Identification Number rules for Form 121 declarations and quarterly reporting by the payer take effect from 1 April 2026.
April 1, 2026   Notifications Income Tax
India-Brazil tax treaty protocol updates residence, PE, withholding rates and anti-abuse rules for cross-border income taxation.
April 1, 2026   Circulars DGFT
Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.
April 1, 2026   Circulars Customs
Courier trade facilitation expands as export value caps are removed and return and re-import procedures are simplified.
April 1, 2026   Circulars Customs
SCMTR implementation advances as transitional provisions are extended and electronic declarations remain mandatory during rollout.
April 1, 2026   Case Laws GST
Admission of tax liability defeats challenge to assessment order where confirmed demand matches the taxpayer's own undertaking.
April 1, 2026   Case Laws GST
Waiver claim under Rule 164(10) remanded for fresh consideration after denial of hearing and no appellate remedy.
April 1, 2026   Case Laws Income Tax
Transfer pricing jurisdiction challenged over need to first establish taxable international transaction before TPO reference
April 1, 2026   Case Laws Income Tax
Incriminating material is essential for additions in section 153A search assessments for completed years.
April 1, 2026   Case Laws Income Tax
Mandatory statutory transfer to the Central Government was not dividend, so dividend distribution tax did not apply.
April 1, 2026   Case Laws Income Tax
Reassessment sanction under section 151(ii) is mandatory after three years; defective approval voided the reopening.
April 1, 2026   Case Laws Income Tax
Mandatory scrutiny notice in reassessment: absence of section 143(2) notice after return filing rendered the reassessment void.
April 1, 2026   Case Laws Income Tax
Section 54F relief can extend to residential units under a development agreement, with reassessment confined to escaped capital gains.
April 1, 2026   Case Laws Income Tax
Section 54F exemption and agricultural income treatment upheld after tribunal accepted commercial property and lease rent facts.
April 1, 2026   Case Laws Income Tax
Rectification cannot reopen a decided DTAA surcharge and education cess issue once settled in a speaking order.
April 1, 2026   Case Laws Income Tax
Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
April 1, 2026   Case Laws Income Tax
Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.

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Home › Highlights › Money Laundering › 2026 › February, 2026 › This
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Money Laundering

Writ jurisdiction is limited to testing whether allegations...

Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings

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Money Laundering February 3, 2026 Case Laws HC
Writ jurisdiction is limited to testing whether allegations disclose a cognizable offence; merits and evidentiary value of investigation materials are not to be gone into unless allegations on their face do not constitute a cognizable offence, disclose a purely civil dispute, or show manifest mala fide, in which case relief may follow. The definition and scope of money-laundering require prima facie involvement with proceeds of crime and extend to every mode of dealing with such proceeds; accordingly, allegations of diverted investments, preferentially priced ESOPs and related transactions can attract the offence. Petitioners' challenges to ECIR/FIR were dismissed for want of merit and abundance of incriminating material.
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Acts Income Tax
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