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    April 9, 2026   Case LawsGST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case LawsGST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case LawsGST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case LawsIncome Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
    April 9, 2026   Case LawsIncome Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case LawsIncome Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case LawsIncome Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case LawsIncome Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case LawsIncome Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case LawsIncome Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case LawsIncome Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case LawsIncome Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
    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.
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    April 9, 2026   Case Laws GST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case Laws GST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case Laws GST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case Laws Income Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.
    April 9, 2026   Case Laws Income Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case Laws Income Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case Laws Income Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case Laws Income Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case Laws Income Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case Laws Income Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case Laws Income Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case Laws Income Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
    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.

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

      A system-based facility in ICES has been introduced to handle...

      Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.

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      CustomsApril 3, 2026Circulars
      A system-based facility in ICES has been introduced to handle export cargo returned from international waters due to closure of the Strait of Hormuz, by enabling a new "Post EGM SB Cancellation" option for Shipping Bills after filing of the Export General Manifest. The proper officer may cancel such Shipping Bills to prevent export incentives and IGST refunds from being disbursed where no scroll has yet been generated. If a scroll is already generated before cancellation, recovery action must be taken manually by the field formation in line with the Board's circular.
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      ActsIncome Tax
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