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    March 7, 2026   Case LawsIncome Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case LawsIndian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case LawsIncome Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case LawsIncome Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
    March 7, 2026   Case LawsIncome Tax
    Right to interest on delayed tax refunds under Section 244A extends to refunds determined under the DTVSV Act, entitlement allowed.
    March 7, 2026   Case LawsIncome Tax
    Allowability of Contractual Damages: compensatory payments for late supply treated as deductible business expenditure, not offences.
    March 7, 2026   Case LawsBenami Property
    Benami transaction: amended definition applies to holdings after the amendment, sale proceeds treated as benami and fiduciary exception rejected.
    March 7, 2026   Case LawsCustoms
    Mandatory Show Cause Notice required before confiscation; failure mandates quashing and fresh hearing with a final speaking order.
    March 7, 2026   Case LawsCompanies Law
    Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
    March 7, 2026   Case LawsCompanies Law
    Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
    March 7, 2026   Case LawsIBC
    Extension of Personal Insolvency Resolution Process: may be extended despite moratorium cap; moratorium itself remains non extendable.
    March 7, 2026   Case LawsIBC
    Updation of claims under Regulation 12A permits withdrawal when a claim is satisfied; Adjudicating Authority must adjudicate the request.
    March 7, 2026   Case LawsIBC
    Invocation of guarantee: Section 95 petition held maintainable after valid demand; substituted service and assignment upheld, costs imposed.
    March 7, 2026   Case LawsMoney Laundering
    Bail under PMLA: twin condition limits cannot justify indefinite pre trial detention; bail granted with protective conditions.
    March 7, 2026   Case LawsMoney Laundering
    Reason to believe test allows provisional attachment when investigation links demonetized currency conversion to gold; attachment sustained.
    March 7, 2026   Case LawsMoney Laundering
    Provisional attachment under PMLA upheld where cumulative evidence showed receipt and layering of proceeds; corroborative statements accepted.
    March 6, 2026   Case LawsCustoms
    Estoppel by conduct bars refund of voluntarily paid customs duty; amendment held prospective and refund claim rejected.
    March 6, 2026   Case LawsCustoms
    Prima Facie Satisfaction to Trial: admissible Customs Act statements and approver confessions can justify refusal to discharge.
    March 6, 2026   Case LawsCustoms
    Show Cause Notice under Section 124: mandatory written notice and personal hearing required before confiscation; non-compliance vitiates order.
    March 6, 2026   Case LawsCustoms
    Failure to record reasons in administrative orders breaches natural justice, requiring reconsideration and a reasoned decision.
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    March 7, 2026   Case Laws Income Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case Laws Indian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case Laws Income Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case Laws Income Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.
    March 7, 2026   Case Laws Income Tax
    Right to interest on delayed tax refunds under Section 244A extends to refunds determined under the DTVSV Act, entitlement allowed.
    March 7, 2026   Case Laws Income Tax
    Allowability of Contractual Damages: compensatory payments for late supply treated as deductible business expenditure, not offences.
    March 7, 2026   Case Laws Benami Property
    Benami transaction: amended definition applies to holdings after the amendment, sale proceeds treated as benami and fiduciary exception rejected.
    March 7, 2026   Case Laws Customs
    Mandatory Show Cause Notice required before confiscation; failure mandates quashing and fresh hearing with a final speaking order.
    March 7, 2026   Case Laws Companies Law
    Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
    March 7, 2026   Case Laws Companies Law
    Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
    March 7, 2026   Case Laws IBC
    Extension of Personal Insolvency Resolution Process: may be extended despite moratorium cap; moratorium itself remains non extendable.
    March 7, 2026   Case Laws IBC
    Updation of claims under Regulation 12A permits withdrawal when a claim is satisfied; Adjudicating Authority must adjudicate the request.
    March 7, 2026   Case Laws IBC
    Invocation of guarantee: Section 95 petition held maintainable after valid demand; substituted service and assignment upheld, costs imposed.
    March 7, 2026   Case Laws Money Laundering
    Bail under PMLA: twin condition limits cannot justify indefinite pre trial detention; bail granted with protective conditions.
    March 7, 2026   Case Laws Money Laundering
    Reason to believe test allows provisional attachment when investigation links demonetized currency conversion to gold; attachment sustained.
    March 7, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA upheld where cumulative evidence showed receipt and layering of proceeds; corroborative statements accepted.
    March 6, 2026   Case Laws Customs
    Estoppel by conduct bars refund of voluntarily paid customs duty; amendment held prospective and refund claim rejected.
    March 6, 2026   Case Laws Customs
    Prima Facie Satisfaction to Trial: admissible Customs Act statements and approver confessions can justify refusal to discharge.
    March 6, 2026   Case Laws Customs
    Show Cause Notice under Section 124: mandatory written notice and personal hearing required before confiscation; non-compliance vitiates order.
    March 6, 2026   Case Laws Customs
    Failure to record reasons in administrative orders breaches natural justice, requiring reconsideration and a reasoned decision.

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      Home› Highlights › Customs › 2026 › March, 2026 › This
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      Customs

      Video conferencing solutions and webcams were classified as...

      Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.

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      CustomsMarch 13, 2026Case LawsAAR
      Video conferencing solutions and webcams were classified as apparatus for transmission or reception of voice, images or other data rather than parts of Automatic Data Processing (ADP) machines because they incorporate built in computing, support codecs and UVC, and some models run conferencing software in appliance mode without a host ADP. Applying the General Rules of Interpretation and Chapter notes excluding transmission/reception apparatus from ADP headings, the Authority concluded these goods do not fall within ADP machine parts and are classifiable under the residual tariff entry 8517 62 90.
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      ActsIncome Tax
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