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    April 1, 2026   Case LawsIncome Tax
    Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
    April 1, 2026   Case LawsIncome Tax
    Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
    April 1, 2026   Case LawsIncome Tax
    Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
    April 1, 2026   Case LawsIncome Tax
    Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
    April 1, 2026   Case LawsIncome Tax
    Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
    April 1, 2026   Case LawsIncome Tax
    Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
    April 1, 2026   Case LawsIncome Tax
    Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
    April 1, 2026   Case LawsIncome Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case LawsIncome Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case LawsIncome Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case LawsIncome Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case LawsIncome Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case LawsIncome Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case LawsCustoms
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case LawsCustoms
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case LawsCustoms
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
    April 1, 2026   Case LawsCustoms
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
    April 1, 2026   Case LawsCustoms
    Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
    April 1, 2026   Case LawsCompanies Law
    Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
    April 1, 2026   Case LawsIBC
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
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    April 1, 2026   Case Laws Income Tax
    Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
    April 1, 2026   Case Laws Income Tax
    Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
    April 1, 2026   Case Laws Income Tax
    Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
    April 1, 2026   Case Laws Income Tax
    Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
    April 1, 2026   Case Laws Income Tax
    Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
    April 1, 2026   Case Laws Income Tax
    Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
    April 1, 2026   Case Laws Income Tax
    Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
    April 1, 2026   Case Laws Income Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case Laws Income Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case Laws Income Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case Laws Income Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case Laws Income Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case Laws Income Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case Laws Customs
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case Laws Customs
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case Laws Customs
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion.
    April 1, 2026   Case Laws Customs
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
    April 1, 2026   Case Laws Customs
    Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
    April 1, 2026   Case Laws Companies Law
    Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
    April 1, 2026   Case Laws IBC
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.

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      Home› Highlights › DGFT › 2026 › April, 2026 › This
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      DGFT

      The import policy for Urad (Beans of SPP Vigna Mungo (L.)...

      Free import policy for Urad extended, continuing unrestricted imports until 31 March 2027.

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      DGFTApril 1, 2026Notifications
      The import policy for Urad (Beans of SPP Vigna Mungo (L.) Hepper), ITC(HS) Code 07133110, is amended to extend its "Free" status under the FTP 2023. Imports that were free until 31.03.2026 are now permitted free until 31.03.2027, with the revised policy condition replacing the earlier cut-off date. This operates as a continuation of the existing liberalised import regime for the specified commodity.
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      ActsIncome Tax
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