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    March 13, 2026   Case Laws Income Tax
    Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
    March 13, 2026   Case Laws Income Tax
    Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
    March 13, 2026   Case Laws Income Tax
    Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
    March 13, 2026   Case Laws Income Tax
    Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
    March 13, 2026   Case Laws Income Tax
    Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
    March 13, 2026   Case Laws Income Tax
    Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
    March 13, 2026   Case Laws Income Tax
    Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
    March 13, 2026   Case Laws Income Tax
    Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
    March 13, 2026   Case Laws Income Tax
    Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
    March 13, 2026   Case Laws Income Tax
    Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
    March 13, 2026   Case Laws Income Tax
    Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
    March 13, 2026   Case Laws Income Tax
    Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
    March 13, 2026   Case Laws Customs
    Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
    March 13, 2026   Case Laws Customs
    Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
    March 13, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
    March 13, 2026   Case Laws Service Tax
    Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
    March 13, 2026   Case Laws Service Tax
    Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
    March 13, 2026   Case Laws VAT / Sales Tax
    Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.
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March 13, 2026   Case Laws Income Tax
Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
March 13, 2026   Case Laws Income Tax
Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction scheme.
March 13, 2026   Case Laws Income Tax
Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
March 13, 2026   Case Laws Income Tax
Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
March 13, 2026   Case Laws Income Tax
Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
March 13, 2026   Case Laws Income Tax
Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
March 13, 2026   Case Laws Income Tax
Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
March 13, 2026   Case Laws Income Tax
Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
March 13, 2026   Case Laws Income Tax
Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
March 13, 2026   Case Laws Income Tax
Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
March 13, 2026   Case Laws Income Tax
Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
March 13, 2026   Case Laws Income Tax
Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
March 13, 2026   Case Laws Customs
Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
March 13, 2026   Case Laws Customs
Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
March 13, 2026   Case Laws Money Laundering
Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
March 13, 2026   Case Laws Service Tax
Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
March 13, 2026   Case Laws Service Tax
Reverse charge for GTA services applies where transportation is separately charged, so such charges cannot inflate C&F taxable value.
March 13, 2026   Case Laws VAT / Sales Tax
Settlement Act as self-contained code bars importing MVAT adjustment powers; refund adjustment against settlement disallowed.

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Customs

Mandatory use of Body Worn Cameras during physical examination...

Body Worn Camera recording made mandatory for customs cargo examination at ICDs under Chennai-II Commissionerate from 01.04.2026.

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Customs April 10, 2026 Circulars
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
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Acts Income Tax
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