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    April 13, 2026   Case Laws Income Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case Laws Income Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    April 13, 2026   Case Laws Benami Property
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    April 13, 2026   Case Laws Customs
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
    April 13, 2026   Case Laws Customs
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    April 13, 2026   Case Laws Customs
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
    April 13, 2026   Case Laws Customs
    MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
    April 13, 2026   Case Laws IBC
    Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
    April 13, 2026   Case Laws Money Laundering
    Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
    April 13, 2026   Case Laws Indian Laws
    Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
    April 11, 2026   Notifications DGFT
    Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
    April 11, 2026   Notifications DGFT
    Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
    April 11, 2026   Notifications DGFT
    Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
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April 13, 2026   Case Laws Income Tax
Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
April 13, 2026   Case Laws Benami Property
Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
April 13, 2026   Case Laws Customs
Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
April 13, 2026   Case Laws Customs
Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
April 13, 2026   Case Laws Customs
End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
April 13, 2026   Case Laws Customs
MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
April 13, 2026   Case Laws IBC
Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
April 13, 2026   Case Laws Money Laundering
Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
April 13, 2026   Case Laws Indian Laws
Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
April 11, 2026   Notifications DGFT
Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
April 11, 2026   Notifications DGFT
Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
April 11, 2026   Notifications DGFT
Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.

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Customs

The jurisdiction of the Principal Commissioner of Customs,...

Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.

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Customs March 23, 2026 Circulars
The jurisdiction of the Principal Commissioner of Customs, Visakhapatnam has been revised by substitution of the relevant table entry in Notification No. 21/2022-Customs (N.T.). The amended jurisdiction covers the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, the SEZ and areas under Greater Visakhapatnam Municipal Corporation, together with inland container depots, airports, export oriented units, special economic zones and warehouses in specified districts of Andhra Pradesh, and the continental shelf and exclusive economic zone facing the Andhra Pradesh baseline where the Customs Act has been extended. The change takes effect on publication in the Official Gazette.
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Acts Income Tax
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