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    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.
    April 9, 2026   Case LawsCustoms
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case LawsCustoms
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case LawsCustoms
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case LawsCustoms
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case LawsCustoms
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
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    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.
    April 9, 2026   Case Laws Customs
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case Laws Customs
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case Laws Customs
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case Laws Customs
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case Laws Customs
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.

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      DGFT

      The export policy for wood pellets under ITC(HS) 44013100 is...

      Export policy tightened for wood pellets and wood briquettes, making both items subject to Restricted Export Authorization.

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      DGFTApril 7, 2026Notifications
      The export policy for wood pellets under ITC(HS) 44013100 is revised from prohibited to restricted, and wood briquettes under ITC(HS) 44013200 from free to restricted. Both items may now be exported only under a Restricted Export Authorization, with immediate effect. The notification amends Schedule-2 of the ITC(HS) 2022 export policy and updates the applicable policy condition to align both products with conditional export control rather than open export or outright prohibition.
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      ActsIncome Tax
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