Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
