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    March 19, 2026   Case Laws GST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case Laws Income Tax
    Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
    March 19, 2026   Case Laws Income Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case Laws Income Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case Laws Income Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
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March 19, 2026   Case Laws GST
Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
March 19, 2026   Case Laws Income Tax
Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
March 19, 2026   Case Laws Income Tax
Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
March 19, 2026   Case Laws Income Tax
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
March 19, 2026   Case Laws Income Tax
Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
March 19, 2026   Case Laws Income Tax
Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
March 19, 2026   Case Laws Income Tax
Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
March 19, 2026   Case Laws Income Tax
Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
March 19, 2026   Case Laws Income Tax
Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
March 19, 2026   Case Laws Income Tax
Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
March 19, 2026   Case Laws Income Tax
TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
March 19, 2026   Case Laws Income Tax
Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
March 19, 2026   Case Laws Income Tax
Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
March 19, 2026   Case Laws Income Tax
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
March 19, 2026   Case Laws Income Tax
Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
March 19, 2026   Case Laws Customs
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
March 19, 2026   Case Laws Customs
Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
March 19, 2026   Case Laws Customs
Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.

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Customs

CBIC mandates automation of import and export customs processes...

Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.

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Customs February 3, 2026 Circulars
CBIC mandates automation of import and export customs processes to advance trade facilitation and contactless processing. Auto goods registration on arrival will be enabled for AEO T2/T3, notified eligible manufacturerimporters, longstanding importers, and Direct Port Delivery users; auto Out of Charge will apply where duties are paid and no compliance remains. For exports, online goods registration is enabled and an eseal pilot for auto registration will run at Nhava Sheva, with phased rollout as scanners are deployed. Auto Let Export Order will be granted on riskbased evaluation for shipping bills not selected for examination, with officers empowered to place system "HOLDs."
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Acts Income Tax
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