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    April 17, 2026   Case LawsIncome Tax
    Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
    April 17, 2026   Case LawsIncome Tax
    Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
    April 17, 2026   Case LawsIncome Tax
    Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
    April 17, 2026   Case LawsIncome Tax
    Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
    April 17, 2026   Case LawsIncome Tax
    Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
    April 17, 2026   Case LawsIncome Tax
    Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
    April 17, 2026   Case LawsCustoms
    Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.
    April 17, 2026   Case LawsCustoms
    Customs broker penalty rejected where employees acted without knowledge, authorisation, or broker involvement in filing Bills of Entry.
    April 17, 2026   Case LawsCompanies Law
    Continuing oppression and mismanagement, delay, fraud evidence, and additional evidence rules upheld in company appeal.
    April 17, 2026   Case LawsCompanies Law
    Interim status quo in oppression and mismanagement proceedings upheld to preserve the subject matter pending NCLT decision.
    April 17, 2026   Case LawsMoney Laundering
    Provisional attachment of fixed deposits sustained on nexus with accused company and proceeds of crime value, despite no direct fund transfer proof.
    April 17, 2026   Case LawsMoney Laundering
    PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
    April 17, 2026   Case LawsIndian Laws
    Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
    April 16, 2026   CircularsCustoms
    Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
    April 16, 2026   CircularsDGFT
    ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
    April 16, 2026   Case LawsGST
    GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.
    April 16, 2026   Case LawsGST
    Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
    April 16, 2026   Case LawsGST
    Personal hearing and statutory appeal under GST: writ challenge failed where no reply was filed and no hearing was sought.
    April 16, 2026   Case LawsGST
    Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
    April 16, 2026   Case LawsGST
    Refund of appellate pre-deposit must follow Rule 89, not Section 54, and cannot be withheld on a non-existent investigation.
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    April 17, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
    April 17, 2026   Case Laws Income Tax
    Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
    April 17, 2026   Case Laws Income Tax
    Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
    April 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capital adjustment.
    April 17, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
    April 17, 2026   Case Laws Income Tax
    Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
    April 17, 2026   Case Laws Customs
    Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.
    April 17, 2026   Case Laws Customs
    Customs broker penalty rejected where employees acted without knowledge, authorisation, or broker involvement in filing Bills of Entry.
    April 17, 2026   Case Laws Companies Law
    Continuing oppression and mismanagement, delay, fraud evidence, and additional evidence rules upheld in company appeal.
    April 17, 2026   Case Laws Companies Law
    Interim status quo in oppression and mismanagement proceedings upheld to preserve the subject matter pending NCLT decision.
    April 17, 2026   Case Laws Money Laundering
    Provisional attachment of fixed deposits sustained on nexus with accused company and proceeds of crime value, despite no direct fund transfer proof.
    April 17, 2026   Case Laws Money Laundering
    PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
    April 17, 2026   Case Laws Indian Laws
    Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
    April 16, 2026   Circulars Customs
    Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
    April 16, 2026   Circulars DGFT
    ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
    April 16, 2026   Case Laws GST
    GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.
    April 16, 2026   Case Laws GST
    Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
    April 16, 2026   Case Laws GST
    Personal hearing and statutory appeal under GST: writ challenge failed where no reply was filed and no hearing was sought.
    April 16, 2026   Case Laws GST
    Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
    April 16, 2026   Case Laws GST
    Refund of appellate pre-deposit must follow Rule 89, not Section 54, and cannot be withheld on a non-existent investigation.

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

      SCMTR implementation has been extended through the transitional...

      SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.

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      CustomsApril 9, 2026Circulars
      SCMTR implementation has been extended through the transitional period up to 31 March 2026, and stakeholders must submit corrected declarations electronically in the prescribed format during this period. Import-export manifest messages and stuffing messages have already been operationalised, while the remaining inland transshipment messages and SEZ onboarding through API integration are to be developed and brought live by 31 March 2026. Weekly awareness and outreach programmes will be conducted to support compliance and resolve implementation issues, with difficulties to be reported to the SCMTR Cell for prompt resolution.
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      ActsIncome Tax
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