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    April 2, 2026   Case LawsGST
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
    April 2, 2026   Case LawsGST
    Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
    April 2, 2026   Case LawsGST
    Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
    April 2, 2026   Case LawsIncome Tax
    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
    April 2, 2026   Case LawsIncome Tax
    Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
    April 2, 2026   Case LawsIncome Tax
    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    April 2, 2026   Case LawsIncome Tax
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case LawsIncome Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case LawsIncome Tax
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    April 2, 2026   Case LawsIncome Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case LawsIncome Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case LawsIncome Tax
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    April 2, 2026   Case LawsIncome Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case LawsIncome Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case LawsIncome Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case LawsIncome Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case LawsIncome Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case LawsIncome Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
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    April 2, 2026   Case Laws GST
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
    April 2, 2026   Case Laws GST
    Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
    April 2, 2026   Case Laws GST
    Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
    April 2, 2026   Case Laws Income Tax
    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
    April 2, 2026   Case Laws Income Tax
    Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
    April 2, 2026   Case Laws Income Tax
    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    April 2, 2026   Case Laws Income Tax
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case Laws Income Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case Laws Income Tax
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    April 2, 2026   Case Laws Income Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case Laws Income Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case Laws Income Tax
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.

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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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