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    April 2, 2026   Case LawsIncome Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    April 2, 2026   Case LawsIncome Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case LawsIncome Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case LawsIncome Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case LawsIncome Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case LawsIncome Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case LawsIncome Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case LawsIncome Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case LawsCustoms
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case LawsCustoms
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case LawsCustoms
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
    April 2, 2026   Case LawsCustoms
    Customs broker penalty and post-resolution tax claims fail where no proved contravention and resolution plan extinguishes dues
    April 2, 2026   Case LawsCustoms
    Knowledge of contraband goods is essential before penalising a customs broker for factory-sealed export consignments.
    April 2, 2026   Case LawsIBC
    Finality of possession under insolvency proceedings bars reopening access claims, while third parties may seek independent relief.
    April 2, 2026   Case LawsIBC
    Written acknowledgment and co-extensive guarantor liability kept insolvency action within limitation despite "without prejudice" wording.
    April 2, 2026   Case LawsIBC
    Limitation in insolvency proceedings extended by acknowledgments and recovery certificate; substituted legal heir could continue the pending appeal.
    April 2, 2026   Case LawsMoney Laundering
    PMLA provisional attachment of tainted assets, continuing offence and limitation exclusions shape enforcement scope
    April 2, 2026   Case LawsService Tax
    Works contract taxation turns on commercial use, taxable value exclusions, and notice requirements after business conversion.
    April 2, 2026   Case LawsService Tax
    Works contract classification and valuation: construction demands failed, with abatement and free-supplied materials excluded from tax value.
    April 2, 2026   Case LawsService Tax
    Event management service valuation limited to commission; uncorroborated papers and statements could not sustain the tax demand.
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    April 2, 2026   Case Laws Income Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the default.
    April 2, 2026   Case Laws Income Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case Laws Income Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case Laws Income Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case Laws Income Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case Laws Income Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case Laws Income Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case Laws Income Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case Laws Customs
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case Laws Customs
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case Laws Customs
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
    April 2, 2026   Case Laws Customs
    Customs broker penalty and post-resolution tax claims fail where no proved contravention and resolution plan extinguishes dues
    April 2, 2026   Case Laws Customs
    Knowledge of contraband goods is essential before penalising a customs broker for factory-sealed export consignments.
    April 2, 2026   Case Laws IBC
    Finality of possession under insolvency proceedings bars reopening access claims, while third parties may seek independent relief.
    April 2, 2026   Case Laws IBC
    Written acknowledgment and co-extensive guarantor liability kept insolvency action within limitation despite "without prejudice" wording.
    April 2, 2026   Case Laws IBC
    Limitation in insolvency proceedings extended by acknowledgments and recovery certificate; substituted legal heir could continue the pending appeal.
    April 2, 2026   Case Laws Money Laundering
    PMLA provisional attachment of tainted assets, continuing offence and limitation exclusions shape enforcement scope
    April 2, 2026   Case Laws Service Tax
    Works contract taxation turns on commercial use, taxable value exclusions, and notice requirements after business conversion.
    April 2, 2026   Case Laws Service Tax
    Works contract classification and valuation: construction demands failed, with abatement and free-supplied materials excluded from tax value.
    April 2, 2026   Case Laws Service Tax
    Event management service valuation limited to commission; uncorroborated papers and statements could not sustain the tax demand.

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

      Amends Notification No. 22/2022-Customs to notify the fifth...

      India-UAE CEPA customs concessions expanded with revised duty rates, quotas and vehicle-specific import entries.

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      CustomsApril 2, 2026Notifications
      Amends Notification No. 22/2022-Customs to notify the fifth tranche of tariff concessions under the India-UAE CEPA by substituting revised Tables I, II and III. The updated schedules prescribe item-wise basic customs duty rates, additional customs duty rates for specified goods, and tariff rate quotas with in-quota rates and conditions for listed products. The amendment also includes special entries for certain motor vehicles, electrically operated vehicles, refrigerated motor vehicles, and selected plastic, textile, mineral and machinery items. The revised concessions apply from 1 April 2026.
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      ActsIncome Tax
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