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    December 31, 2025   Case Laws Income Tax
    Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
    December 31, 2025   Case Laws Income Tax
    Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
    December 31, 2025   Case Laws Income Tax
    Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
    December 31, 2025   Case Laws Income Tax
    Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
    December 31, 2025   Case Laws Income Tax
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    December 31, 2025   Case Laws Income Tax
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    December 31, 2025   Case Laws Income Tax
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    December 31, 2025   Case Laws Income Tax
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    December 31, 2025   Case Laws Customs
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    December 31, 2025   Case Laws Customs
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
    December 31, 2025   Case Laws Customs
    Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
    December 31, 2025   Case Laws Customs
    Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
    December 31, 2025   Case Laws Customs
    Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
    December 31, 2025   Case Laws Customs
    Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
    December 31, 2025   Case Laws Customs
    Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
    December 31, 2025   Case Laws Customs
    Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
    December 31, 2025   Case Laws Money Laundering
    Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
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December 31, 2025   Case Laws Income Tax
Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
December 31, 2025   Case Laws Income Tax
Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
December 31, 2025   Case Laws Income Tax
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold
December 31, 2025   Case Laws Income Tax
Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
December 31, 2025   Case Laws Income Tax
Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
December 31, 2025   Case Laws Income Tax
INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.
December 31, 2025   Case Laws Customs
Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
December 31, 2025   Case Laws Customs
Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
December 31, 2025   Case Laws Customs
Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
December 31, 2025   Case Laws Customs
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 7308 (CTI 73084000).
December 31, 2025   Case Laws Customs
Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
December 31, 2025   Case Laws Customs
Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
December 31, 2025   Case Laws Money Laundering
Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.

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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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Customs March 20, 2026 Circulars
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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Acts Income Tax
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