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    May 25, 2026   Case Laws Income Tax
    Safe harbour tolerance under Section 43CA applies to DVO valuation after substitution of stamp duty value, deleting the addition.
    May 25, 2026   Case Laws Income Tax
    Prospective application of section 115BBE bars enhanced tax rate on surrendered income for AY 2017-18.
    May 25, 2026   Case Laws Income Tax
    Section 68 cash credit addition deleted where partner capital was only transferred by journal entry into unsecured loan account.
    May 25, 2026   Case Laws Customs
    Schedule-B coverage and customs broker penalty fail where Ergotamine preparation was outside the notified entry.
    May 25, 2026   Case Laws Customs
    Reverse burden in smuggled gold cases upheld where concealed recovery, fabrication, and corroborative evidence sustained confiscation and penalties.
    May 25, 2026   Case Laws Customs
    Customs investigation deposits remain pre-deposits, not duty, and must be refunded with only statutory interest.
    May 25, 2026   Case Laws Companies Law
    Director removal process cannot be blocked by civil court where statutory jurisdiction and injunction tests are not satisfied.
    May 25, 2026   Case Laws IBC
    Master Agreement empowered co-developers to execute registration deeds for allottees in the completed project.
    May 25, 2026   Case Laws IBC
    Section 7 insolvency filings upheld on authorisation, financial debt, and failure to prove fraudulent initiation.
    May 25, 2026   Case Laws Money Laundering
    Money-laundering prosecution needs prima facie proof of proceeds of crime; co-accused statements alone are insufficient.
    May 25, 2026   Case Laws Indian Laws
    Natural justice breached where one officer heard the matter and another decided it; writ relief remained available despite alternative remedy.
    May 23, 2026   Notifications Money Laundering
    Aadhaar authentication permission extended to seven reporting entities for anti-money laundering compliance.
    May 23, 2026   Circulars DGFT
    Pharma Grade Sugar export quota review tightens revalidation, utilisation proof, and common-pool reallocation rules
    May 23, 2026   Circulars Customs
    Export incentive recovery depends on realisation of export proceeds; exporters must reconcile EDPMS status or repay ineligible benefits.
    May 23, 2026   Circulars Customs
    Two 20 ft containers on one trailer may be scanned together under revised JNCH facilitation rules.
    May 23, 2026   Case Laws GST
    GST registration cancellation for curable defaults can be quashed, with restoration made conditional on filing returns and paying dues.
    May 23, 2026   Case Laws GST
    Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
    May 23, 2026   Case Laws GST
    Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
    May 23, 2026   Case Laws GST
    Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
    May 23, 2026   Case Laws GST
    GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
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May 25, 2026   Case Laws Income Tax
Safe harbour tolerance under Section 43CA applies to DVO valuation after substitution of stamp duty value, deleting the addition.
May 25, 2026   Case Laws Income Tax
Prospective application of section 115BBE bars enhanced tax rate on surrendered income for AY 2017-18.
May 25, 2026   Case Laws Income Tax
Section 68 cash credit addition deleted where partner capital was only transferred by journal entry into unsecured loan account.
May 25, 2026   Case Laws Customs
Schedule-B coverage and customs broker penalty fail where Ergotamine preparation was outside the notified entry.
May 25, 2026   Case Laws Customs
Reverse burden in smuggled gold cases upheld where concealed recovery, fabrication, and corroborative evidence sustained confiscation and penalties.
May 25, 2026   Case Laws Customs
Customs investigation deposits remain pre-deposits, not duty, and must be refunded with only statutory interest.
May 25, 2026   Case Laws Companies Law
Director removal process cannot be blocked by civil court where statutory jurisdiction and injunction tests are not satisfied.
May 25, 2026   Case Laws IBC
Master Agreement empowered co-developers to execute registration deeds for allottees in the completed project.
May 25, 2026   Case Laws IBC
Section 7 insolvency filings upheld on authorisation, financial debt, and failure to prove fraudulent initiation.
May 25, 2026   Case Laws Money Laundering
Money-laundering prosecution needs prima facie proof of proceeds of crime; co-accused statements alone are insufficient.
May 25, 2026   Case Laws Indian Laws
Natural justice breached where one officer heard the matter and another decided it; writ relief remained available despite alternative remedy.
May 23, 2026   Notifications Money Laundering
Aadhaar authentication permission extended to seven reporting entities for anti-money laundering compliance.
May 23, 2026   Circulars DGFT
Pharma Grade Sugar export quota review tightens revalidation, utilisation proof, and common-pool reallocation rules
May 23, 2026   Circulars Customs
Export incentive recovery depends on realisation of export proceeds; exporters must reconcile EDPMS status or repay ineligible benefits.
May 23, 2026   Circulars Customs
Two 20 ft containers on one trailer may be scanned together under revised JNCH facilitation rules.
May 23, 2026   Case Laws GST
GST registration cancellation for curable defaults can be quashed, with restoration made conditional on filing returns and paying dues.
May 23, 2026   Case Laws GST
Alternative statutory remedy bars writ interference in GST proceedings absent exceptional grounds of natural justice or jurisdictional defect.
May 23, 2026   Case Laws GST
Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
May 23, 2026   Case Laws GST
Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
May 23, 2026   Case Laws GST
GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.

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Customs

Chennai Customs Zone has moved Customs Pass issuance and renewal...

QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.

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Customs April 10, 2026 Circulars
Chennai Customs Zone has moved Customs Pass issuance and renewal fully online through the CBLMS portal and introduced QR code-enabled passes for Customs Brokers and IEC holders. Old non-QR self-category passes will become invalid from 30/04/2026, and old non-QR F, G and H category passes from 31/05/2026. Customs Brokers, importers and exporters must surrender old passes, apply online for issuance or renewal, and display QR code passes for entry verification at Customs formations. The notice also prescribes the supporting documents, renewal timelines, and consequences for delayed renewal, and it operates as a Standing Order for officers in the zone.
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Acts Income Tax
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