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    October 19, 2026   Case Laws Income Tax
    Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
    October 19, 2026   Case Laws Income Tax
    Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
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    Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
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    October 19, 2026   Case Laws Customs
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    October 19, 2026   Case Laws Money Laundering
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    Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representa...
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    October 18, 2026   Notifications Customs
    Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
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October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.

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

Cancellation of LUT bonds and bank guarantees for specified EPCG...

Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

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Customs March 19, 2026 Circulars
Cancellation of LUT bonds and bank guarantees for specified EPCG licences is conditioned on submission of original EPCG licence, original EODC/redemption letter, ANF 5B certified by a Chartered Accountant, installation certificate, duty debit proof, ARE 1/SBs, BRC and other DGFT documents; bonds/BGs will be released after verification. Eight EODCs are selected for verification and 149 cases must submit originals/installation certificates accepted by the department. Licensees who have fulfilled export obligations must submit evidence or proof of DGFT EODC submission to avoid initiation of Customs enforcement proceedings; relevant bonds will be forwarded to EPSMMC, JNCH for file closure.
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Acts Income Tax
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