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    March 12, 2026   Case LawsGST
    Vesting of title on confiscation bars pre-confiscation release remedies; statutory appeal with prescribed pre-deposit required.
    March 12, 2026   Case LawsGST
    Effective service by portal cannot replace the right to a personal hearing; order set aside, matter remitted with conditions.
    March 12, 2026   Case LawsGST
    Reasoned Show Cause Requirement: defective notices vitiate GST cancellation; fresh time bound adjudication authorised.
    March 12, 2026   Case LawsGST
    Place of supply rules: pre-clinical R&D to foreign recipients treated as export; clarificatory notification applies retrospectively.
    March 12, 2026   Case LawsGST
    Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
    March 12, 2026   Case LawsIncome Tax
    Concurrent Findings of Fact upheld; appeals limited to substantial questions of law, no reappreciation of evidence permitted.
    March 12, 2026   Case LawsIncome Tax
    Limitation for Tribunal remand in transfer pricing governed by Section 153(3)/(5), not Section 153(4); refund ordered with interest.
    March 12, 2026   Case LawsIncome Tax
    Rectification of appellate order corrected an inadvertent reference, rendering the Tribunal appeal infructuous and dismissed.
    March 12, 2026   Case LawsIncome Tax
    Provision for warranty as ascertained liability: not includible in book profit under alternate tax computation; addition deleted.
    March 12, 2026   Case LawsIncome Tax
    Deduction under section 80P(2)(a)(i) for commission income treated as banking activity, entitlement affirmed and claim allowed.
    March 12, 2026   Case LawsIncome Tax
    Presumption of seized-document ownership cannot justify speculative alteration; corroboration required, so additions were deleted.
    March 12, 2026   Case LawsIncome Tax
    Deemed income under section 69A confirmed where introducer opened multiple bank accounts and failed to prove source.
    March 12, 2026   Case LawsIncome Tax
    Time limits for search-based assessments are a self-contained code; extension applies only with a transfer pricing reference, otherwise late orders ar...
    March 12, 2026   Case LawsIncome Tax
    Allowability under section 43B requires proof of actual payment; remitted for factual verification and fresh adjudication.
    March 12, 2026   Case LawsIncome Tax
    Exemption for VRS compensation affirmed, making the payment non taxable and enabling refund of TDS where claim is filed on appeal.
    March 12, 2026   Case LawsIncome Tax
    Stock valuation: contemporaneous evidence and lower-of-cost-or-market for damaged goods displace arithmetic undervaluation and bar double additions.
    March 12, 2026   Case LawsIncome Tax
    Allotment letters as agreement fixing consideration - remand for verification of banked part payments and comparison with Stamp Duty Valuation.
    March 12, 2026   Case LawsIncome Tax
    Unexplained cash deposits attributed to taxpayer where no explanation provided; deposits taxed and unsubstantiated loss set offs disallowed.
    March 12, 2026   Case LawsIncome Tax
    Reopening of assessment limited: MAT computed in reassessment invalid when original escaped income accepted by the AO without fresh notice.
    March 12, 2026   Case LawsIncome Tax
    Accumulation for Specific Purpose: vague Form 10 wording can be cured by substantive evidence; deduction to be reconsidered.
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    March 12, 2026   Case Laws GST
    Vesting of title on confiscation bars pre-confiscation release remedies; statutory appeal with prescribed pre-deposit required.
    March 12, 2026   Case Laws GST
    Effective service by portal cannot replace the right to a personal hearing; order set aside, matter remitted with conditions.
    March 12, 2026   Case Laws GST
    Reasoned Show Cause Requirement: defective notices vitiate GST cancellation; fresh time bound adjudication authorised.
    March 12, 2026   Case Laws GST
    Place of supply rules: pre-clinical R&D to foreign recipients treated as export; clarificatory notification applies retrospectively.
    March 12, 2026   Case Laws GST
    Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
    March 12, 2026   Case Laws Income Tax
    Concurrent Findings of Fact upheld; appeals limited to substantial questions of law, no reappreciation of evidence permitted.
    March 12, 2026   Case Laws Income Tax
    Limitation for Tribunal remand in transfer pricing governed by Section 153(3)/(5), not Section 153(4); refund ordered with interest.
    March 12, 2026   Case Laws Income Tax
    Rectification of appellate order corrected an inadvertent reference, rendering the Tribunal appeal infructuous and dismissed.
    March 12, 2026   Case Laws Income Tax
    Provision for warranty as ascertained liability: not includible in book profit under alternate tax computation; addition deleted.
    March 12, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(a)(i) for commission income treated as banking activity, entitlement affirmed and claim allowed.
    March 12, 2026   Case Laws Income Tax
    Presumption of seized-document ownership cannot justify speculative alteration; corroboration required, so additions were deleted.
    March 12, 2026   Case Laws Income Tax
    Deemed income under section 69A confirmed where introducer opened multiple bank accounts and failed to prove source.
    March 12, 2026   Case Laws Income Tax
    Time limits for search-based assessments are a self-contained code; extension applies only with a transfer pricing reference, otherwise late orders are void.
    March 12, 2026   Case Laws Income Tax
    Allowability under section 43B requires proof of actual payment; remitted for factual verification and fresh adjudication.
    March 12, 2026   Case Laws Income Tax
    Exemption for VRS compensation affirmed, making the payment non taxable and enabling refund of TDS where claim is filed on appeal.
    March 12, 2026   Case Laws Income Tax
    Stock valuation: contemporaneous evidence and lower-of-cost-or-market for damaged goods displace arithmetic undervaluation and bar double additions.
    March 12, 2026   Case Laws Income Tax
    Allotment letters as agreement fixing consideration - remand for verification of banked part payments and comparison with Stamp Duty Valuation.
    March 12, 2026   Case Laws Income Tax
    Unexplained cash deposits attributed to taxpayer where no explanation provided; deposits taxed and unsubstantiated loss set offs disallowed.
    March 12, 2026   Case Laws Income Tax
    Reopening of assessment limited: MAT computed in reassessment invalid when original escaped income accepted by the AO without fresh notice.
    March 12, 2026   Case Laws Income Tax
    Accumulation for Specific Purpose: vague Form 10 wording can be cured by substantive evidence; deduction to be reconsidered.

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

      The article determines that technical-grade Cyantraniliprole and...

      Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.

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      CustomsMarch 19, 2026Case LawsAAR
      The article determines that technical-grade Cyantraniliprole and Clothianidin are insecticidal preparations and thus classifiable under Heading 3808. Applying Chapter and HSN explanatory notes and GRI 3(a), the specific description for insecticidal preparations prevails over more general chemical headings; alternatively, GRI 3(b) supports classification by essential character derived from insecticidal function. Supplementary Note 2's mass-content threshold (>90%) is satisfied, bringing the goods within the specified tariff entry for technical-grade pesticides. Legislative amendments in the Finance Act, 2025 and product registration requirements under the Insecticides regime reinforce their regulatory identity as insecticides.
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