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    April 9, 2026   Case LawsIncome Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case LawsIncome Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case LawsIncome Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case LawsIncome Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
    April 9, 2026   Case LawsIncome Tax
    Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
    April 9, 2026   Case LawsIncome Tax
    Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
    April 9, 2026   Case LawsIncome Tax
    Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
    April 9, 2026   Case LawsIncome Tax
    Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
    April 9, 2026   Case LawsCustoms
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case LawsCustoms
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case LawsCustoms
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case LawsCustoms
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case LawsCustoms
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
    April 9, 2026   Case LawsCustoms
    State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
    April 9, 2026   Case LawsCustoms
    Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
    April 9, 2026   Case LawsCompanies Law
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    April 9, 2026   Case LawsIBC
    CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
    April 9, 2026   Case LawsIBC
    Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
    April 9, 2026   Case LawsFEMA
    FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.
    April 9, 2026   Case LawsFEMA
    Retracted statements and corroboration under FEMA led to upheld contravention findings, with penalties reduced.
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    April 9, 2026   Case Laws Income Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case Laws Income Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case Laws Income Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case Laws Income Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income treatment
    April 9, 2026   Case Laws Income Tax
    Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
    April 9, 2026   Case Laws Income Tax
    Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
    April 9, 2026   Case Laws Income Tax
    Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
    April 9, 2026   Case Laws Income Tax
    Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
    April 9, 2026   Case Laws Customs
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case Laws Customs
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case Laws Customs
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case Laws Customs
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case Laws Customs
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
    April 9, 2026   Case Laws Customs
    State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
    April 9, 2026   Case Laws Customs
    Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
    April 9, 2026   Case Laws Companies Law
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    April 9, 2026   Case Laws IBC
    CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
    April 9, 2026   Case Laws IBC
    Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
    April 9, 2026   Case Laws FEMA
    FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.
    April 9, 2026   Case Laws FEMA
    Retracted statements and corroboration under FEMA led to upheld contravention findings, with penalties reduced.

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      Home› Highlights › Customs › 2026 › April, 2026 › This
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      Customs

      A Board circular prescribing a time limit for post-export...

      Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

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      CustomsApril 1, 2026Case LawsAT
      A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
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      ActsIncome Tax
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