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    July 16, 2026   Case Laws Income Tax
    Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.
    July 16, 2026   Case Laws Income Tax
    Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.
    July 16, 2026   Case Laws Income Tax
    Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
    July 16, 2026   Case Laws Income Tax
    Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
    July 16, 2026   Case Laws Income Tax
    Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
    July 16, 2026   Case Laws Income Tax
    Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
    July 16, 2026   Case Laws Income Tax
    Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.
    July 16, 2026   Case Laws Income Tax
    Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
    July 16, 2026   Case Laws Income Tax
    Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
    July 16, 2026   Case Laws Income Tax
    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
    July 16, 2026   Case Laws Income Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
    July 16, 2026   Case Laws Income Tax
    Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
    July 16, 2026   Case Laws Income Tax
    Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
    July 16, 2026   Case Laws Customs
    Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
    July 16, 2026   Case Laws Customs
    Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
    July 16, 2026   Case Laws Customs
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case Laws Customs
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case Laws Customs
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
    July 16, 2026   Case Laws IBC
    Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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July 16, 2026   Case Laws Income Tax
Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.
July 16, 2026   Case Laws Income Tax
Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.
July 16, 2026   Case Laws Income Tax
Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limits.
July 16, 2026   Case Laws Income Tax
Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
July 16, 2026   Case Laws Income Tax
Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
July 16, 2026   Case Laws Income Tax
Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
July 16, 2026   Case Laws Income Tax
Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.
July 16, 2026   Case Laws Income Tax
Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
July 16, 2026   Case Laws Income Tax
Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
July 16, 2026   Case Laws Income Tax
Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
July 16, 2026   Case Laws Income Tax
Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
July 16, 2026   Case Laws Income Tax
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protection.
July 16, 2026   Case Laws Income Tax
Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
July 16, 2026   Case Laws Income Tax
Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
July 16, 2026   Case Laws Customs
Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
July 16, 2026   Case Laws Customs
Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
July 16, 2026   Case Laws Customs
Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
July 16, 2026   Case Laws Customs
Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
July 16, 2026   Case Laws Customs
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
July 16, 2026   Case Laws IBC
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.

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

Procedures are prescribed for export cargo containers...

Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.

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Customs April 16, 2026 Circulars
Procedures are prescribed for export cargo containers originating from India, off-loaded at intermediate foreign ports and subsequently returned to India due to maritime disruption. Shipping line or authorised representative must file SAM, container particulars and seal integrity must be verified against shipping documents, and Bill of Entry may be waived only where seals are intact and details match. Shipping Bills and LEO are to be cancelled through the EDI post-EGM module. Where seals are tampered or not intact, 100% examination and re-import procedures apply. Any export incentives already disbursed, including IGST and drawback, are to be recovered manually, and the relaxation remains in force until 30.04.2026.
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Acts Income Tax
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