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    March 10, 2026   Case LawsIncome Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case LawsIncome Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case LawsIncome Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case LawsIncome Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case LawsIncome Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case LawsIncome Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case LawsIncome Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case LawsIncome Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case LawsIncome Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case LawsIncome Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case LawsIncome Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case LawsCustoms
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
    March 10, 2026   Case LawsIndian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   CircularsDGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   CircularsCustoms
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case LawsGST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case LawsGST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case LawsGST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case LawsGST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case LawsGST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
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    March 10, 2026   Case Laws Income Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case Laws Income Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case Laws Income Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case Laws Income Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case Laws Income Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case Laws Income Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case Laws Income Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case Laws Income Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case Laws Income Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case Laws Income Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case Laws Income Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case Laws Customs
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.
    March 10, 2026   Case Laws Indian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   Circulars DGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   Circulars Customs
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case Laws GST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case Laws GST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case Laws GST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.

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

      Prescribes a uniform procedure for handling export containers...

      BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.

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      CustomsMarch 20, 2026Circulars
      Prescribes a uniform procedure for handling export containers returning to Nhava Sheva/JN Port after Strait of Hormuz closure: exporters or brokers must apply for conditional BTT with specified data and enclosures (drawback/RODTEP/ROSCTL challans or suspension endorsement; IGST challan or GST-commissioner reconciliation undertaking for LUT exports). Terminal Gate officers must verify seal integrity; intact seals permit BTT release and record movement, tampered seals trigger 100% examination or resealing and forwarding to the issuing Customs station. AC/DCs will cancel LEO/Shipping Bills post-EGM when system menu available; movement orders and notifications are to be exchanged by email.
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      ActsIncome Tax
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