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    April 8, 2026   Case LawsIncome Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case LawsIncome Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case LawsIncome Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
    April 8, 2026   Case LawsIncome Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case LawsIncome Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case LawsCustoms
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case LawsCustoms
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case LawsCustoms
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case LawsCustoms
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
    April 8, 2026   Case LawsCustoms
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case LawsIBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case LawsIBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.
    April 8, 2026   Case LawsIBC
    Insolvency professional misconduct upheld where resolution plan compliance failures and prior affirmed findings justified dismissal of the appeal.
    April 8, 2026   Case LawsFEMA
    Export proceeds realisation and director liability under FEMA were upheld for failure to ship goods and recover outstanding exports.
    April 8, 2026   Case LawsFEMA
    Proof of import through Bills of Entry failed on inadequate high sea sale evidence, sustaining remittance contravention
    April 8, 2026   Case LawsFEMA
    Electronic evidence and retracted statements under FEMA upheld, but penalties were reduced for excessive quantum.
    April 8, 2026   Case LawsService Tax
    Expeditious service tax adjudication cannot be defeated by long Call Book delays; common demand order set aside.
    April 8, 2026   Case LawsCentral Excise
    Section 9D compliance and corroborative evidence requirements defeated clandestine excise demand and penalties.
    April 8, 2026   Case LawsCentral Excise
    Panchnama and section 9D evidence rules defeat clandestine manufacture demand where manufacturer identity is not proved.
    April 8, 2026   Case LawsIndian Laws
    Promissory estoppel applied to SEZ octroi exemption, making the State liable for refund despite no municipal statutory amendment.
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    April 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.
    April 8, 2026   Case Laws Income Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case Laws Income Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case Laws Customs
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case Laws Customs
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case Laws Customs
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof.
    April 8, 2026   Case Laws Customs
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case Laws IBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case Laws IBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.
    April 8, 2026   Case Laws IBC
    Insolvency professional misconduct upheld where resolution plan compliance failures and prior affirmed findings justified dismissal of the appeal.
    April 8, 2026   Case Laws FEMA
    Export proceeds realisation and director liability under FEMA were upheld for failure to ship goods and recover outstanding exports.
    April 8, 2026   Case Laws FEMA
    Proof of import through Bills of Entry failed on inadequate high sea sale evidence, sustaining remittance contravention
    April 8, 2026   Case Laws FEMA
    Electronic evidence and retracted statements under FEMA upheld, but penalties were reduced for excessive quantum.
    April 8, 2026   Case Laws Service Tax
    Expeditious service tax adjudication cannot be defeated by long Call Book delays; common demand order set aside.
    April 8, 2026   Case Laws Central Excise
    Section 9D compliance and corroborative evidence requirements defeated clandestine excise demand and penalties.
    April 8, 2026   Case Laws Central Excise
    Panchnama and section 9D evidence rules defeat clandestine manufacture demand where manufacturer identity is not proved.
    April 8, 2026   Case Laws Indian Laws
    Promissory estoppel applied to SEZ octroi exemption, making the State liable for refund despite no municipal statutory amendment.

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      Home› Highlights › FEMA › 2026 › April, 2026 › This
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      FEMA

      RBI has shifted processing of references on Overseas Investment...

      Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.

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      FEMAApril 3, 2026Circulars
      RBI has shifted processing of references on Overseas Investment received from persons resident in India through authorised dealer banks from its Central Office to seven designated Regional Offices, effective 1 April 2026. AD banks must now submit such references through the PRAVAAH portal using the relevant UIN prefix mapping to the specified Regional Office. Corresponding amendments to the Master Direction on Overseas Investment are being implemented, and banks are asked to inform customers and constituents. The circular operates under FEMA and does not affect any permissions or approvals required under other laws.
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      ActsIncome Tax
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