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    March 30, 2026   Case LawsIncome Tax
    Penalty under section 270A fails where the exact charge of under-reporting or misreporting is not clearly specified.
    March 30, 2026   Case LawsIncome Tax
    TDS on co-owned property transfers requires no aggregation where each co-owner's share stays below the threshold.
    March 30, 2026   Case LawsIncome Tax
    Faceless reassessment remains valid where section 143(2) notice is issued competently, but merit additions were remanded for fresh verification.
    March 30, 2026   Case LawsIncome Tax
    Shared service cost allocation is deductible where business nexus and reasonable allocation are shown, not one-to-one expense tracing.
    March 30, 2026   Case LawsIncome Tax
    Dividend distribution tax refund denied where DTAA was inapplicable and no return of income supported the claim.
    March 30, 2026   Case LawsIncome Tax
    Penalty under section 271D deleted where sale deed was validly executed through a subsisting GPA before cancellation.
    March 30, 2026   Case LawsCustoms
    Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
    March 30, 2026   Case LawsCustoms
    Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
    March 30, 2026   Case LawsCustoms
    Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
    March 30, 2026   Case LawsCustoms
    OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
    March 30, 2026   Case LawsIBC
    CIRP moratorium bars unilateral appropriation of pre-CIRP security deposits; insolvency claims must follow the resolution process.
    March 30, 2026   Case LawsIBC
    Terminated concession agreement cannot be revived through a resolution plan; parties may still pursue conciliation or arbitration.
    March 30, 2026   Case LawsIBC
    Fraudulent initiation of insolvency proceedings not made out where NOC dispute arose after default and lacked mala fide material.
    March 30, 2026   Case LawsIBC
    Liquidator replacement and related party control under IBC were upheld, with challenge to removal held not maintainable.
    March 30, 2026   Case LawsMoney Laundering
    Section 32A IBC limits action against corporate debtor property prospectively, not retrospective provisional attachment already made.
    March 30, 2026   Case LawsCentral Excise
    CENVAT credit on outward transportation turns on place of removal, while ISD distribution does not immunise the recipient from scrutiny.
    March 30, 2026   Case LawsIndian Laws
    Due diligence in audit reporting can itself found professional misconduct, while delayed discipline may justify a reprimand instead of removal.
    March 30, 2026   Case LawsIndian Laws
    Post-conviction compounding in cheque dishonour matters is permitted when settlement is reached and compensation is fully paid.
    March 28, 2026   NotificationsDGFT
    Urea import policy extension through Indian Potash Limited continues government-account imports under the State Trading Enterprise framework.
    March 28, 2026   NotificationsDGFT
    Courier exports under FTP 2023 now face no per-consignment value cap from 1 April 2026.
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    March 30, 2026   Case Laws Income Tax
    Penalty under section 270A fails where the exact charge of under-reporting or misreporting is not clearly specified.
    March 30, 2026   Case Laws Income Tax
    TDS on co-owned property transfers requires no aggregation where each co-owner's share stays below the threshold.
    March 30, 2026   Case Laws Income Tax
    Faceless reassessment remains valid where section 143(2) notice is issued competently, but merit additions were remanded for fresh verification.
    March 30, 2026   Case Laws Income Tax
    Shared service cost allocation is deductible where business nexus and reasonable allocation are shown, not one-to-one expense tracing.
    March 30, 2026   Case Laws Income Tax
    Dividend distribution tax refund denied where DTAA was inapplicable and no return of income supported the claim.
    March 30, 2026   Case Laws Income Tax
    Penalty under section 271D deleted where sale deed was validly executed through a subsisting GPA before cancellation.
    March 30, 2026   Case Laws Customs
    Classification of rutile ore as ore, not concentrate, defeated duty denial, extended limitation, confiscation and penalty.
    March 30, 2026   Case Laws Customs
    Sole or principal use test upheld for automotive bearing assemblies; classification under motor vehicle parts sustained and penalties set aside.
    March 30, 2026   Case Laws Customs
    Importer status and misdeclaration not proved, but facilitation of improper clearance justified penalties under customs law.
    March 30, 2026   Case Laws Customs
    OLED display module classification: AMOLED assembly for mobile phones fell under tariff item 85249220, not residual parts classification.
    March 30, 2026   Case Laws IBC
    CIRP moratorium bars unilateral appropriation of pre-CIRP security deposits; insolvency claims must follow the resolution process.
    March 30, 2026   Case Laws IBC
    Terminated concession agreement cannot be revived through a resolution plan; parties may still pursue conciliation or arbitration.
    March 30, 2026   Case Laws IBC
    Fraudulent initiation of insolvency proceedings not made out where NOC dispute arose after default and lacked mala fide material.
    March 30, 2026   Case Laws IBC
    Liquidator replacement and related party control under IBC were upheld, with challenge to removal held not maintainable.
    March 30, 2026   Case Laws Money Laundering
    Section 32A IBC limits action against corporate debtor property prospectively, not retrospective provisional attachment already made.
    March 30, 2026   Case Laws Central Excise
    CENVAT credit on outward transportation turns on place of removal, while ISD distribution does not immunise the recipient from scrutiny.
    March 30, 2026   Case Laws Indian Laws
    Due diligence in audit reporting can itself found professional misconduct, while delayed discipline may justify a reprimand instead of removal.
    March 30, 2026   Case Laws Indian Laws
    Post-conviction compounding in cheque dishonour matters is permitted when settlement is reached and compensation is fully paid.
    March 28, 2026   Notifications DGFT
    Urea import policy extension through Indian Potash Limited continues government-account imports under the State Trading Enterprise framework.
    March 28, 2026   Notifications DGFT
    Courier exports under FTP 2023 now face no per-consignment value cap from 1 April 2026.

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      DGFT

      DGFT has extended its special drive for expeditious issuance of...

      Expedited EODC issuance drive under Advance Authorisation and EPCG extended to clear old pending cases and reduce compliance burden.

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      DGFTApril 2, 2026Circulars
      DGFT has extended its special drive for expeditious issuance of EODCs under the Advance Authorisation and EPCG Schemes from 1 April 2026 to 31 May 2026. The extended drive is intended to clear older pending and deficient applications, with Regional Authorities directed to use an age-wise pendency strategy and prioritise long-pending cases. Trade and authorisation holders are encouraged to promptly submit documents and clarifications and respond within prescribed timelines, with the expected effect of time-bound closure of old authorisations, reduced compliance burden, and consequential customs action on bond redemption and bank guarantee release where applicable.
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      ActsIncome Tax
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