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    March 24, 2026   Case LawsIncome Tax
    Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
    March 24, 2026   Case LawsIncome Tax
    Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
    March 24, 2026   Case LawsIncome Tax
    Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
    March 24, 2026   Case LawsIncome Tax
    Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
    March 24, 2026   Case LawsIncome Tax
    Estimated profit rate reduced to 4%, with penalties cancelled for delayed audit report and non-compliance on reasonable cause.
    March 24, 2026   Case LawsIncome Tax
    Section 35AD deduction allowed where Form 10CCB was filed before completion of fresh assessment proceedings.
    March 24, 2026   Case LawsIncome Tax
    Advance tax precondition for appeal admission requires hearing and consideration of exemption under section 249(4)(b)
    March 24, 2026   Case LawsIncome Tax
    Presumptive taxation under section 44AD limits revision under section 263 where assessment issues were already examined.
    March 24, 2026   Case LawsIncome Tax
    Maximum marginal rate under section 167B held inapplicable where the assessee exercised the section 115BAC option.
    March 24, 2026   Case LawsIncome Tax
    DCF valuation for unquoted shares cannot be replaced by NAV absent statutory power; AO's substitution was held impermissible.
    March 24, 2026   Case LawsIncome Tax
    Treaty residence and make-available test determine non-taxability of offshore repair receipts under the India-US DTAA.
    March 24, 2026   Case LawsIncome Tax
    Transfer pricing comparability, working capital adjustment, and royalty benchmarking were addressed with TNMM and consistency principles.
    March 24, 2026   Case LawsIncome Tax
    Maximum marginal rate for trusts requires Finance Act surcharge thresholds to be met before surcharge is added.
    March 24, 2026   Case LawsSEBI
    Minimum public shareholding and fraudulent illiquid-scrip trading findings were upheld, with limited debarment relief on proportionality.
    March 24, 2026   Case LawsIBC
    Locus standi in insolvency appeals and Section 29A ineligibility were rejected in an implemented resolution plan challenge.
    March 24, 2026   Case LawsIBC
    Resolution plan responsiveness and value maximisation in CIRP led NCLAT to invalidate a bid and require fresh review.
    March 24, 2026   Case LawsIBC
    Special limitation under Section 42 of the I&B Code bars delayed challenge to a liquidator's claim decision.
    March 24, 2026   Case LawsService Tax
    Service tax demand based only on Form 26AS data was set aside for lack of independent verification and proved suppression.
    March 24, 2026   Case LawsCentral Excise
    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    March 24, 2026   Case LawsIBC
    IBC resolution plan binds all claims, but defensive set-off survives where the plan does not expressly exclude it.
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    March 24, 2026   Case Laws Income Tax
    Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
    March 24, 2026   Case Laws Income Tax
    Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
    March 24, 2026   Case Laws Income Tax
    Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
    March 24, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
    March 24, 2026   Case Laws Income Tax
    Estimated profit rate reduced to 4%, with penalties cancelled for delayed audit report and non-compliance on reasonable cause.
    March 24, 2026   Case Laws Income Tax
    Section 35AD deduction allowed where Form 10CCB was filed before completion of fresh assessment proceedings.
    March 24, 2026   Case Laws Income Tax
    Advance tax precondition for appeal admission requires hearing and consideration of exemption under section 249(4)(b)
    March 24, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD limits revision under section 263 where assessment issues were already examined.
    March 24, 2026   Case Laws Income Tax
    Maximum marginal rate under section 167B held inapplicable where the assessee exercised the section 115BAC option.
    March 24, 2026   Case Laws Income Tax
    DCF valuation for unquoted shares cannot be replaced by NAV absent statutory power; AO's substitution was held impermissible.
    March 24, 2026   Case Laws Income Tax
    Treaty residence and make-available test determine non-taxability of offshore repair receipts under the India-US DTAA.
    March 24, 2026   Case Laws Income Tax
    Transfer pricing comparability, working capital adjustment, and royalty benchmarking were addressed with TNMM and consistency principles.
    March 24, 2026   Case Laws Income Tax
    Maximum marginal rate for trusts requires Finance Act surcharge thresholds to be met before surcharge is added.
    March 24, 2026   Case Laws SEBI
    Minimum public shareholding and fraudulent illiquid-scrip trading findings were upheld, with limited debarment relief on proportionality.
    March 24, 2026   Case Laws IBC
    Locus standi in insolvency appeals and Section 29A ineligibility were rejected in an implemented resolution plan challenge.
    March 24, 2026   Case Laws IBC
    Resolution plan responsiveness and value maximisation in CIRP led NCLAT to invalidate a bid and require fresh review.
    March 24, 2026   Case Laws IBC
    Special limitation under Section 42 of the I&B Code bars delayed challenge to a liquidator's claim decision.
    March 24, 2026   Case Laws Service Tax
    Service tax demand based only on Form 26AS data was set aside for lack of independent verification and proved suppression.
    March 24, 2026   Case Laws Central Excise
    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    March 24, 2026   Case Laws IBC
    IBC resolution plan binds all claims, but defensive set-off survives where the plan does not expressly exclude it.

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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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