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    April 6, 2026   Case LawsIncome Tax
    Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
    April 6, 2026   Case LawsIncome Tax
    Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
    April 6, 2026   Case LawsIncome Tax
    Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
    April 6, 2026   Case LawsIncome Tax
    Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
    April 6, 2026   Case LawsIncome Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case LawsIncome Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
    April 6, 2026   Case LawsIncome Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case LawsIncome Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
    April 6, 2026   Case LawsIncome Tax
    Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
    April 6, 2026   Case LawsIncome Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case LawsIncome Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case LawsIncome Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case LawsIncome Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case LawsCustoms
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case LawsCustoms
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case LawsCustoms
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case LawsCustoms
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case LawsIBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case LawsIBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case LawsIBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
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    April 6, 2026   Case Laws Income Tax
    Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
    April 6, 2026   Case Laws Income Tax
    Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
    April 6, 2026   Case Laws Income Tax
    Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
    April 6, 2026   Case Laws Income Tax
    Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
    April 6, 2026   Case Laws Income Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
    April 6, 2026   Case Laws Income Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case Laws Income Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
    April 6, 2026   Case Laws Income Tax
    Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
    April 6, 2026   Case Laws Income Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case Laws Income Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case Laws Income Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case Laws Customs
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case Laws Customs
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case Laws Customs
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case Laws Customs
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case Laws IBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case Laws IBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case Laws IBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.

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      Home› Highlights › DGFT › 2026 › March, 2026 › This
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      DGFT

      TRQ Authorisations for gold imports under India-UAE CEPA, Tariff...

      Automatic extension of gold import TRQ authorisations under India-UAE CEPA extends validity without further application or endorsement.

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      DGFTMarch 26, 2026Circulars
      TRQ Authorisations for gold imports under India-UAE CEPA, Tariff Head 7108, issued in FY 2025-26, are automatically extended in validity from 31.03.2026 to 30.06.2026. The extension is granted to facilitate importers in light of prevailing geopolitical developments affecting global trade and logistics. No separate application, composition fee, amendment or endorsement is required to obtain this extension, and the authorisation remains operative for the extended period without further procedural action.
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