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    March 14, 2026   Case Laws Income Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
    March 14, 2026   Case Laws Income Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case Laws Income Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case Laws Income Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
    March 14, 2026   Case Laws Income Tax
    Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
    March 14, 2026   Case Laws Income Tax
    Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
    March 14, 2026   Case Laws Income Tax
    Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.
    March 14, 2026   Case Laws Customs
    Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
    March 14, 2026   Case Laws Companies Law
    Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
    March 14, 2026   Case Laws IBC
    Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
    March 14, 2026   Case Laws IBC
    Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
    March 14, 2026   Case Laws IBC
    Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
    March 14, 2026   Case Laws FEMA
    Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
    March 13, 2026   Notifications Companies Law
    Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
    March 13, 2026   Circulars Customs
    Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
    March 13, 2026   Circulars Customs
    Section 143AA procedures for returned export cargo: berth, verification, Shipping Bill cancellation and recovery of incentives.
    March 13, 2026   Circulars Customs
    Transit bond requirement for transshipment containers: movement to CFS allowed with segregation, document verification and periodic reconciliation.
    March 13, 2026   Circulars Customs
    Back to Town relief for stranded export containers: seal verification allows waiver of physical exam and BTT fees/penalties.
    March 13, 2026   Case Laws Income Tax
    Actual payment requirement for tax deductions: transfer of employee liabilities is not payment, adjustment upheld.
    March 13, 2026   Case Laws Customs
    Duty of Due Diligence affirmed - customs broker licence suspension sustained pending completion of inquiry and mandated examinations.
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March 14, 2026   Case Laws Income Tax
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking restrictions.
March 14, 2026   Case Laws Income Tax
Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
March 14, 2026   Case Laws Income Tax
Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
March 14, 2026   Case Laws Income Tax
Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
March 14, 2026   Case Laws Income Tax
Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
March 14, 2026   Case Laws Income Tax
Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
March 14, 2026   Case Laws Income Tax
Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.
March 14, 2026   Case Laws Customs
Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
March 14, 2026   Case Laws Companies Law
Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
March 14, 2026   Case Laws IBC
Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
March 14, 2026   Case Laws IBC
Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
March 14, 2026   Case Laws IBC
Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
March 14, 2026   Case Laws FEMA
Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
March 13, 2026   Notifications Companies Law
Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
March 13, 2026   Circulars Customs
Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
March 13, 2026   Circulars Customs
Section 143AA procedures for returned export cargo: berth, verification, Shipping Bill cancellation and recovery of incentives.
March 13, 2026   Circulars Customs
Transit bond requirement for transshipment containers: movement to CFS allowed with segregation, document verification and periodic reconciliation.
March 13, 2026   Circulars Customs
Back to Town relief for stranded export containers: seal verification allows waiver of physical exam and BTT fees/penalties.
March 13, 2026   Case Laws Income Tax
Actual payment requirement for tax deductions: transfer of employee liabilities is not payment, adjustment upheld.
March 13, 2026   Case Laws Customs
Duty of Due Diligence affirmed - customs broker licence suspension sustained pending completion of inquiry and mandated examinations.

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Customs

DEEC (M. Cell) reports pendency of at least 4,844 Advance...

Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.

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Customs March 2, 2026 Circulars
DEEC (M. Cell) reports pendency of at least 4,844 Advance Authorizations due to non submission of Export Obligation Discharge Certificates (EODC). Advance licence holders listed in Annexure A must email EODC or redemption letters, bond/BG copies with acknowledgements, challans, and any DGFT submissions/acknowledgements from their entity email by 28.02.2026 for verification; satisfactory proof will enable completion of EODC processing. Failure to submit the prescribed documents within the timeline will lead to initiation of recovery proceedings.
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Acts Income Tax
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