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    March 14, 2026   Case LawsGST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case LawsIncome Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case LawsIncome Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case LawsIncome Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case LawsIncome Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    March 14, 2026   Case LawsIncome Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case LawsIncome Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case LawsMoney Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case LawsIncome Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case LawsIncome Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case LawsIncome Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case LawsIncome Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case LawsIncome Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case LawsIncome Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case LawsIncome Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case LawsIncome Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
    March 14, 2026   Case LawsIncome Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
    March 14, 2026   Case LawsIncome Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case LawsIncome Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case LawsIncome Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
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    March 14, 2026   Case Laws GST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case Laws Income Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case Laws Income Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case Laws Income Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case Laws Income Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review directed.
    March 14, 2026   Case Laws Income Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case Laws Income Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case Laws Money Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case Laws Income Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case Laws Income Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case Laws Income Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case Laws Income Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case Laws Income Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
    March 14, 2026   Case Laws Income Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking restrictions.
    March 14, 2026   Case Laws Income Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case Laws Income Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case Laws Income Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.

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

      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will...

      Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.

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      CustomsApril 2, 2026Circulars
      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will remain operational on 29.03.2026 and 31.03.2026 to support financial year-end trade facilitation and uninterrupted export cargo clearance. The notice directs continued functioning of the Export Shed, EGM and Assessment Cell, MCD, SIIB(X), DEEC, EPCG, GROUP7U & LICENSE/GROUP7/100% EOU, and Drawback (EDI). Stakeholders are required to plan operations accordingly and ensure seamless clearance and compliance during these working days.
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      ActsIncome Tax
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